Footwear HTS classification turns on four measurable facts: the material of the upper by external surface area, the material of the outer sole in contact with the ground, the type of footwear, and the value per pair. The product name decides none of them. A shoe called a sneaker can classify in 6402, 6403, or 6404 depending on what it is made of, and the duty follows the materials, not the marketing.
Chapter 64 of the Harmonized Tariff Schedule classifies a shoe by what the upper is made of, measured by external surface area, and what the outer sole is made of, measured by the surface in contact with the ground. Those two tests pick the heading, 6401 to 6405. Footwear type, ankle coverage, construction details, and the per-pair value then pick the subheading, where several lines carry compound duties such as 90 cents per pair plus 20 percent. Inside one heading, the general rate on a single shoe can range from 6 percent to a compound 90 cents per pair plus 37.5 percent.
The headings are a matrix of the two materials. Heading 6401 is waterproof footwear with outer soles and uppers of rubber or plastics, the uppers neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, or plugging. Heading 6402 is other footwear with outer soles and uppers of rubber or plastics. Heading 6403 is footwear with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. Heading 6404 is the same sole with uppers of textile materials. Heading 6405 is everything else, and 6406 covers parts.
Note 4(a) to Chapter 64 sets the upper rule in one sentence: the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays, or similar attachments. Surface area, not weight or cost. Whichever material covers more of the outside of the upper wins, even if another weighs more.
Accessories and reinforcements drop out of the measurement. Measure what is left after ankle patches, edging, buckles, tabs, and eyelet stays are ignored. Coated textile can count as plastics, which is how a textile upper with a visible rubber or plastics coating lands in 6402 instead of 6404. Some subheadings then apply a second, stricter threshold to the same measurement: inside heading 6402, several lines require uppers of which over 90 percent of the external surface area, including accessories or reinforcements, is rubber or plastics.
The sole follows the same logic. Note 4(b) says the constituent material of the outer sole is the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors, or similar attachments. A running shoe with a rubber outsole and a foam midsole is a rubber-soled shoe, because the foam never touches the ground. The test is physical, and the factory spec sheet has to carry the measurements.
Composition leather is the first trap. Bonded or regenerated leather under heading 4115 is not leather for Chapter 64, because Note 3(b) limits leather to headings 4107 and 4112 to 4114. A mainly bonded upper moves the shoe from 6403 to 6405.10, and the rate changes with it. A supplier who calls the material genuine leather on the invoice is not the authority. The chapter note is.
Insole length is the second trap, and it is a measurement importers forget to take. Whether the insole is over or under 24 centimeters is a classification fact, and it does not consider whether the footwear is for an adult or a child. A small adult shoe and a large children's shoe can share a code, and the code cares about the centimeter, not the wearer.
The third trap is assuming the chapter covers everything that looks like a shoe. Disposable foot or shoe coverings of flimsy material, paper or plastic sheeting without applied soles, are classified by their constituent material, not in Chapter 64. Footwear of textile material without an outer sole glued, sewn, or otherwise affixed to the upper goes to Section XI. And footwear with uppers of leather straps across the instep and around the big toe has its own line, 6403.20, because a sandal is not a closed shoe. Get the four facts on the spec sheet before the order ships, and confirm the code with the broker. The name on the box is not a classification.
Keep reading: Classifying LED strip lights: the fixture, the lamp, and the roll in between, Classifying smartwatches: communication device of heading 8517 or watch of chapter 91.
The upper is the part of footwear above the sole, covering the sides and top of the foot, not including the tongue or any collar padding. The material of the upper is the constituent material having the greatest external surface area, ignoring accessories and reinforcements like ankle patches, edging, ornamentation, buckles, tabs, and eyelet stays.
The outer sole is the part of footwear that touches the ground in use, except any separate heel attached. Its material is the one having the greatest surface area in contact with the ground, ignoring accessories or reinforcements such as spikes, bars, nails, or protectors.
Yes. Composition leather, bonded or regenerated leather under heading 4115, is not leather for Chapter 64. Note 3(b) limits leather to headings 4107 and 4112 to 4114, so a mainly bonded upper moves the shoe from 6403 to 6405.10, at a different rate.
Heading 6403.20 covers footwear with outer soles of leather and uppers consisting of leather straps across the instep and around the big toe. It is the classic leather sandal line, and it exists because a strapped sandal is not a closed shoe and the code treats it separately.