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%
Supplier development
Tandom’s paid supplier-development service helps industrial buyers identify and evaluate alternative manufacturers, compare quotes, qualify samples, and prepare a first order. Buyers retain supplier approval and all customs and compliance decisions.
Exporting to the United States
Tandom’s Americas Desk works with manufacturers outside the United States on the commercial side of entering it: buyer research, targeted outreach, qualifying the opportunities that come back, quote support, and follow-up.
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 flag links to this code (1 active). A Chapter 99 flag is not a shipment-level determination; origin, product facts, claims, and entry date control whether a provision applies.
New to HTS codes? Read our guide on how HTS classification works →
Chapter 99 flags linked to this code; applicability depends on origin, product facts, claims, and entry date
| Code | Authority | Rate |
|---|---|---|
| 9903.27.08 | otherActive | 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.
The HTS special-rate notation for 6403.99.90.31 is Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG). It can reference programs such as USMCA, KORUS, AGOA, and GSP; a program must be authorized on the entry date, and the shipment must satisfy its rules of origin and documentation requirements before a special rate can be claimed.
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 Belarus, Cuba, North Korea, and Russia).
Tandom links other provision 9903.27.08 to HTS 6403.99.90.31. Its published rate notation is 100%, and its status on 2026-09-25 is active. A flag is not a shipment-level determination; check origin, product facts, claims, and entry date.
Tandom's current catalog view links no potentially relevant AD/CVD order flags to HTS 6403.99.90.31. Check current Commerce scope materials and Federal Register notices before relying on an HTS-only screen.
Programs referenced by the HTS Special-column notation
Special-column notation identifies rate candidates only. The shipment must independently satisfy the program's current authorization, origin, and documentation rules before a special rate can be claimed.
Tandom guides relevant to this code
How to read, order, and report Chapter 99 HTS codes alongside the base classification on a US entry summary in 2026. The full stacking ladder for brokers and compliance teams.
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A working guide to the inputs, the layers, and the math behind a US entry summary in 2026. Written for brokers, forwarders, and importer compliance teams.
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Drop the Tandom Duty Calculator API into a TMS, broker software, or in-house ERP. Code samples, the response shape, and ACE reporting order, in 2026.
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What changed April 6, 2026, what stayed the same, and how to file a steel, aluminum, or copper line in ACE without leaving duty exposure on the table.
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What the 178 active Section 301 exclusions cover, how to claim 9903.88.69 on an entry, and what changes when the November 10, 2026 deadline passes.
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Where trade compliance APIs fit in a broker's filing pipeline: HTS classification, duty calculation, AD/CVD scope match, and post-summary corrections.
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