6403.99.90.31—Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued over $2.50/pair, otherGeneral
10%
Units
prs.
Column 2
20%
Special
Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG)
HTS 6403.99.90.31 is the U.S. Harmonized Tariff Schedule classification for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued over $2.50/pair, other. It's a 10-digit statistical line in Chapter 64: Footwear, gaiters and the like; parts of such articles, Section XII: Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking Sticks, Seat-Sticks, Whips, Riding-Crops and Parts Thereof; Prepared Feathers and Articles Made Therewith; Artificial Flowers; Articles of Human Hair, used by U.S. Customs and Border Protection to determine the duty rate at entry. 1 Chapter 99 tariff modification currently stacks on top of the base rate.
New to HTS codes? Read our guide on how HTS classification works →
Chapter 99 overlays that stack on the base rate
| Code | Authority | Rate |
|---|---|---|
| 9903.27.08 | other | 100% |
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification and Trade Agreement eligibility of footwear from Dubai
The tariff classification of footwear China
The tariff classification of footwear with a lighted tongue from China
The tariff classification of footwear from Vietnam
The tariff classification of footwear from China
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 6403.99.90.31 is the U.S. Harmonized Tariff Schedule classification for Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, valued over $2.50/pair, other. It belongs to Chapter 64 of the HTSUS.
The general (Column 1) duty rate for HTS 6403.99.90.31 is 10%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 6403.99.90.31 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 6403.99.90.31 is 20%. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Yes — HTS 6403.99.90.31 is covered by other provision 9903.27.08 (100%). Open the code page for the full overlay stack with effective dates and country scopes.
No active AD/CVD orders currently flag HTS 6403.99.90.31 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Free Trade Agreement and special-program eligibility
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