US import duty on shoes & footwear
Footwear duty depends on materials: leather shoes typically run 5–8.5%, while rubber, plastic, and textile constructions follow different schedules. Sneakers and leather boots can land in different brackets.
MFN general rate 5–8.5% HTS 6403.99 Footwear with outer soles of leather — uppers of leather
Shoes duty rates at a glance
| Item | HTS code | General rate |
|---|---|---|
| Leather sneakers or boots | 6403.99 | 5–8.5% |
| Rubber-soled canvas shoes | 6404 | Varies |
| Plastic sandals | 6402 | Varies |
| Leather dress shoes | 6403.51 | 5–8.5% |
Key facts
- Leather footwear (HTS 6403): 5–8.5% depending on construction
- Rubber/plastic footwear (HTS 6402): separate schedule, often higher
- Textile footwear (HTS 6404): varies
- Athletic shoes are classified by dominant material, not by use
Don't forget the fees
- MPF processing fee: from $2.69 (informal entry)
- Carrier brokerage: USPS flat $9.35; UPS/FedEx/DHL vary
- Country-of-origin surcharges stack on top of MFN rates
Shoes duty by origin country
FAQs
How are sneakers classified?
By the material that makes up the greatest external surface area of the upper and the sole — not by brand or intended sport. A leather sneaker and a textile sneaker can carry different rates.
Is there a duty-free threshold for shoes?
No. The $800 de minimis exemption was suspended on August 29, 2025. All footwear imports are now dutiable, plus MPF and carrier brokerage fees.