Verified tariff evidence · HS 640399

Leather-upper shoes import duty in United States

The exact HS 640399 national lines in this evidence set show a base MFN rate of 0% to 10%. The detailed destination code and product description decide which line applies.

Tariff snapshot checked 20 June 2026; source and line details are shown below.

The short answer

Base MFN duty: 0% to 10%
National tariff lines found: 6 exact-HS6 lines
Import tax input: 0% — No federal import VAT/GST; state sales and use taxes are outside this import VAT model.
Tariff source: USITC Harmonized Tariff Schedule

This is not an all-in rate. Origin preferences, anti-dumping or other trade measures, excise, quotas, entry fees and broker charges are not included in the MFN figure.

National tariff lines under HS 640399

Match the physical product to the wording, not just the six-digit heading. A rate range exists when the national schedule divides the heading by use, construction, material or another feature.

United States MFN lines extracted from USITC Harmonized Tariff Schedule
National code	Official description	MFN rate
`6403.99.10.00`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap	0%
`6403.99.20`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > Footwear made on a base or platform of wood	8%
`6403.99.40`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > Welt footwear	5%
`6403.99.60`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > For men, youths and boys	8.5%
`6403.99.75`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > For other persons > Valued not over $2.50/pair	7%
`6403.99.90`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear > Other > For other persons > Valued over $2.50/pair	10%

Classification checks for leather-upper shoes

HS 640399 covers certain footwear with leather uppers and rubber, plastic or composition-leather outer soles that does not cover the ankle. National lines often split by wearer, construction and value.

What materials form the upper and outer sole?
Does the footwear cover the ankle?
Is it sports, protective or specially constructed footwear?

See what HS 640399 includes and excludes.

Worked import-cost example

This illustration uses US$1,000.00 of goods, US$75.00 shipping and US$25.00 insurance. The illustration uses the goods value as entered value and shows international shipping and insurance separately.

Effect of the evidenced MFN line on the example shipment
Scenario	Rate	Duty	Import tax	Illustrative total
Lowest evidenced line	0%	US$0.00	US$0.00	US$1,100.00
Highest evidenced line	10%	US$100.00	US$0.00	US$1,200.00

Tax limitation: The United States has no federal import VAT or GST. State tax, entry fees and additional tariffs are outside this line.

Change the shipment values or origin

The estimator can compare the base line with any imported preference or trade-measure evidence.

What are you importing?

You will need the product, the country you are importing into, where the goods are from, the goods value, and any shipping or insurance costs you want included.

Product or HS codeImporting countryOrigin country

Shipment value

Most duty is a percentage of value. Some products use weight, quantity or volume; those parts are shown as not priced until the required unit can be calculated.

Goods valueShippingInsuranceCurrency

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Estimated import cost

United States

Product row used

Estimate will appear after tariff data loads.

Estimated totalLoading ratesGoods, shipping, insurance, calculated duty, known extra duties, and VAT/GST where available.

Customs value$1,100.00

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Extra dutiesCheckingLoading

VAT/GSTWaiting for VAT/GST dataLoading

How this was worked out

Duty basis: loading duty data.

VAT/GST basis: loading VAT/GST data

Extra duties are included only where the available data matches this product and route.

Choose a product row

Estimate only. Duty and VAT/GST are calculated where the available rate data supports it; unpriced fees, exemptions, quotas, or eligibility rules can still change the final customs bill.

Evidence and official sources

Classification and base MFN tariff USITC Harmonized Tariff Schedule
Exact HS 640399 rows; snapshot 20 June 2026.
Import tax CBP import guidance
No federal import VAT/GST; state sales and use taxes are outside this import VAT model.

Evidence snapshot: 2026-06-20T15:36:38.213Z. The source may have changed after that date, so check it again before placing an order or making a declaration.