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Chapter 64 · Footwear, gaiters and the like HTS Revision 18 (2026)

Tariff ScheduleChapter 64

6406.10.20

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: 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 under USMCA
General (MFN)
10.5%
USMCA (code S)
Free
Duty saved
10.5%
Rate type
ad valorem
Column 2
20%
All special rates
Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG)

Classification chain

How to read this

The Special column on this line reads Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S, SG). The S in that list stands for USMCA, so goods that qualify as originating pay nothing here instead of the general rate of 10.5%.

No Section 338 program reaches this line, so a qualifying claim brings the duty to nothing.

From HTS Revision 18 (2026). Check this line in the official schedule before you make entry.