Chapter 64 · Footwear, gaiters and the like · Section 12
HS Code 6406.10
Uppers and parts thereof, other than stiffeners
Heading 6406: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
US HTS + UK Tariff v4.0.1596 · updated 2026-09-10 · sources
United States - HTS lines under 6406.10
Source: official Harmonized Tariff Schedule (USITC). "General" is the normal-trade-relations rate; "Special" lists preference programs; "Other" is the column-2 rate. Additional Section 232/301 duties may apply on top.
| HTS code | Description | General | Special | Other | Unit |
|---|---|---|---|---|---|
| 6406.10.05 |
Formed uppers > Of leather or composition leather > For men, youths and boys |
8.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | prs. |
| 6406.10.10 |
Formed uppers > Of leather or composition leather > For other persons |
10% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 20% | prs. |
| 6406.10.20 |
Formed uppers > Of textile materials > Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather 2 statistical lines (10-digit)
|
10.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG) | 20% | prs. |
| 6406.10.25 |
Of textile materials > Other > Valued not over $3/pair |
33.6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 84% | prs. |
| 6406.10.30 |
Of textile materials > Other > Valued over $3 but not over $6.50/pair |
63¢/pr. + 26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 66% | prs. |
| 6406.10.35 |
Of textile materials > Other > Valued over $6.50 but not over $12/pair |
62¢/pr. + 13.7% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | $1.58/pr. + 35% | prs. |
| 6406.10.40 |
Of textile materials > Other > Valued over $12/pair |
7.5% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | 35% | prs. |
| 6406.10.45 |
Formed uppers > Other > Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather |
6% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% | prs. |
| 6406.10.50 |
Formed uppers > Other > Other |
26.2% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 66% | prs. |
| 6406.10.60 |
Other > Of rubber or plastics |
Free | - | 80% | prs. |
| 6406.10.65 |
Other > Of leather |
Free | - | 15% | prs. |
| 6406.10.70 |
Other > Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather |
Free | - | 35% | prs. |
| 6406.10.72 |
Other > Of cotton > Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials |
11.2% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 62.9% | prs. |
| 6406.10.77 |
Other > Of cotton > Other (369) |
11.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM, P,PA,PE,S,SG) | 62.9% | prs., kg |
| 6406.10.85 |
Other > Other > Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials |
4.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 78.5% | prs. |
| 6406.10.90 |
Other > Other > Other 4 statistical lines (10-digit)
|
4.5% | Free (AU,BH, CL,CO,E*,IL, JO,KR,MA, OM,P,PA,PE,S,SG) | 78.5% | prs., kg |
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Enter the customs value (and quantity, when a rate is per-unit) to estimate the general-rate duty per HTS line. Estimates exclude Section 232/301 surcharges, MPF/HMF and fees. Not a customs ruling.
European Union - CN codes under 6406.10
Source: EU Combined Nomenclature (Eurostat, © European Union, reused per Decision 2011/833/EU). Duty rates and measures live in TARIC; each code links to the official consultation.
| CN code | Description | |
|---|---|---|
| 6406 10 90 | Of other materials | EU duty (TARIC) → |
| 6406 10 10 | Of leather | EU duty (TARIC) → |
| 6406 10 00 | Uppers and parts thereof, other than stiffeners | EU duty (TARIC) → |
United Kingdom - commodity codes under 6406.10
Source: UK Integrated Online Tariff (Open Government Licence v3.0). Declarable 10-digit codes go on the customs declaration; check the official page for the current duty and VAT measures.
| Commodity code | Description | |
|---|---|---|
| 6406 10 00 00 | Uppers and parts thereof, other than stiffeners | UK duty & VAT → |
| 6406 10 10 00 | Of leather | UK duty & VAT → |
| 6406 10 10 10 | Hand-made | UK duty & VAT → |
| 6406 10 10 90 | Other | UK duty & VAT → |
| 6406 10 90 00 | Of other materials | UK duty & VAT → |
| 6406 10 90 10 | Hand-made | UK duty & VAT → |
| 6406 10 90 90 | Other | UK duty & VAT → |
Other subheadings in 6406
Sources: U.S. International Trade Commission, Harmonized Tariff Schedule (public domain) · EU Combined Nomenclature © European Union, Eurostat (Decision 2011/833/EU) · UK Integrated Online Tariff, contains public sector information licensed under the Open Government Licence v3.0. Data refreshed weekly. Details on About & Data Sources.