is a unisex, closed toe/closed heel, below-the-ankle sneaker. The external surface area of the athletic-styled upper consists predominantly of textile materials.
“The applicable subheading for style name “MTE Commuter” will be 6404.11.9050.”
HS code for shoes
A textile sneaker over $12 a pair pays 20% in the US; a men's leather shoe on a rubber sole pays 8.5%. The material of the upper and of the outer sole decide the heading, and price per pair often decides the line.
- Candidate codes
- 14
- US duty
- Free – 48% + per-unit duties
- UK / EU duty
- 4% – 16% / 4% – 17%
- Decided by
- Upper material, outer sole material, sports shoe or not, price per pair
US: USITC HTS Revision 22 (2026) · UK and EU checked 2026-11-04 · Covers everyday shoes, sneakers and boots. Ski boots, skates, orthopedic footwear and protective safety boots with metal toe caps use separate lines.
Quick answer: HS codes for shoes
- 6404.11.90Textile sneakers valued over $12/pairUS 20%
- 6404.11Textile sneakers up to $12/pair (several lines)US 7.5% – 48% + 2 specific-rate lines
- 6404.19Other textile footwear on rubber or plastic soles (several lines)US 7.5% – 48% + 2 specific-rate lines
- 6404.20Textile footwear on leather solesUS 10% – 37.5%
- 6403.99.60Men's leather shoes on rubber or plastic solesUS 8.5%
- 6403.99.90Other leather shoes on rubber or plastic soles, over $2.50/pairUS 10%
- 6403.91Leather boots on rubber or plastic solesUS Free – 10%
- 6403.59Leather shoes on leather solesUS Free – 10%
- 6403.51Leather boots on leather solesUS Free – 10%
- 6402.19Rubber or plastic sports footwearUS Free – 9% + 2 specific-rate lines
- 6402.91Rubber or plastic bootsUS 6% – 48% + 2 specific-rate lines
- 6402.99Other rubber or plastic footwear, such as sandals and clogsUS 3% – 48% + 2 specific-rate lines
- 6405.90Rubber or plastic uppers on leather solesUS 3.8% – 12.5%
- 6405Footwear with uppers of other materialsUS 2.5% – 12.5%
Not sure which one fits? The questions below narrow it down to one code.
Find your code Candidates 14
Q1What is the upper mostly made of?
How to tell
Go by the material with the largest external surface area of the upper. Accessories and reinforcements such as eyelet stays, toe overlays and logos are not counted.
Q2What is the outer sole made of?
How to tell
The outer sole is the part that touches the ground. A thin leather layer on a rubber sole is still a rubber sole.
Q3Is it a sneaker or sports shoe?
How to tell
US Note 2 to Chapter 64 treats tennis shoes, basketball shoes, gym shoes, training shoes and the like as one group, whether or not they are used for sport.
Q4What is the value per pair?
How to tell
Use the transaction value per pair on the invoice. Cheaper sneakers fall into several lines with dollar-per-pair duties.
Q5Does it cover the ankle?
How to tell
Footwear covers the ankle when the upper reaches above the ankle bone.
Q6Does it cover the ankle?
How to tell
Footwear covers the ankle when the upper reaches above the ankle bone.
Q7Men's or women's?
How to tell
Leather shoes on rubber soles have separate lines for men's and for everyone else.
6404.11.90Textile sneakers valued over $12/pair US 20%
UK 16% · EU 16.9%
UK 16% · EU 16.9%
6404.11Textile sneakers up to $12/pair (several lines) US 7.5% – 48% + 2 specific-rate lines
UK 16% · EU 16.9%
UK 16% · EU 16.9%
6404.19Other textile footwear on rubber or plastic soles (several lines) US 7.5% – 48% + 2 specific-rate lines
UK 16% · EU 16.9%
UK 16% · EU 16.9%
6404.20Textile footwear on leather soles US 10% – 37.5%
UK 16% · EU 17%
UK 16% · EU 17%
6403.99.60Men's leather shoes on rubber or plastic soles US 8.5%
UK 8% · EU 8%
UK 8% · EU 8%
6403.99.90Other leather shoes on rubber or plastic soles, over $2.50/pair US 10%
UK 8% · EU 8%
UK 8% · EU 8%
6403.91Leather boots on rubber or plastic soles US Free – 10%
UK 8% · EU 8%
UK 8% · EU 8%
6403.59Leather shoes on leather soles US Free – 10%
UK 8% · EU 8%
UK 8% · EU 8%
6403.51Leather boots on leather soles US Free – 10%
UK 8% · EU 8%
UK 8% · EU 8%
6402.19Rubber or plastic sports footwear US Free – 9% + 2 specific-rate lines
UK 16% · EU 16.9%
UK 16% · EU 16.9%
6402.91Rubber or plastic boots US 6% – 48% + 2 specific-rate lines
UK 16% · EU 17%
UK 16% · EU 17%
6402.99Other rubber or plastic footwear, such as sandals and clogs US 3% – 48% + 2 specific-rate lines
UK 16% · EU 16.8%
UK 16% · EU 16.8%
6405.90Rubber or plastic uppers on leather soles US 3.8% – 12.5%
UK 16% · EU 17%
UK 16% · EU 17%
6405Footwear with uppers of other materials US 2.5% – 12.5%
UK 4% · EU 4%
UK 4% · EU 4%
All 14 candidate codes for shoes
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 6404.11.90 | Textile sneakers valued over $12/pair | 20% | 16% | 16.9% |
| 6404.11 | Textile sneakers up to $12/pair (several lines) | 7.5% – 48% + 2 specific-rate lines | 16% | 16.9% |
| 6404.19 | Other textile footwear on rubber or plastic soles (several lines) | 7.5% – 48% + 2 specific-rate lines | 16% | 16.9% |
| 6404.20 | Textile footwear on leather soles | 10% – 37.5% | 16% | 17% |
| 6403.99.60 | Men's leather shoes on rubber or plastic soles | 8.5% | 8% | 8% |
| 6403.99.90 | Other leather shoes on rubber or plastic soles, over $2.50/pair | 10% | 8% | 8% |
| 6403.91 | Leather boots on rubber or plastic soles | Free – 10% | 8% | 8% |
| 6403.59 | Leather shoes on leather soles | Free – 10% | 8% | 8% |
| 6403.51 | Leather boots on leather soles | Free – 10% | 8% | 8% |
| 6402.19 | Rubber or plastic sports footwear | Free – 9% + 2 specific-rate lines | 16% | 16.9% |
| 6402.91 | Rubber or plastic boots | 6% – 48% + 2 specific-rate lines | 16% | 17% |
| 6402.99 | Other rubber or plastic footwear, such as sandals and clogs | 3% – 48% + 2 specific-rate lines | 16% | 16.8% |
| 6405.90 | Rubber or plastic uppers on leather soles | 3.8% – 12.5% | 16% | 17% |
| 6405 | Footwear with uppers of other materials | 2.5% – 12.5% | 4% | 4% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading (most lines where a few specific products differ).
Examples: shoes and their codes
| Product | Code | US | Why |
|---|---|---|---|
| Knit running shoe with a rubber sole, $40 a pair | 6404.11.90 | 20% | Textile upper, rubber sole, athletic, over $12 a pair. Ruling N339718 |
| Men's leather derby shoe on a rubber sole | 6403.99.60 | 8.5% | Leather upper, rubber sole, below the ankle, men's. |
| Women's leather sneaker on a rubber sole | 6403.99.90 | 10% | Leather upper, rubber sole, for persons other than men. Ruling N004372 |
| PVC rain boots | 6402.91 | 6% – 48% + 2 specific-rate lines | Rubber or plastic upper and sole, covering the ankle. |
| EVA foam clogs or slides | 6402.99 | 3% – 48% + 2 specific-rate lines | Rubber or plastic footwear below the ankle. |
| Canvas slip-on shoes on a rubber sole | 6404.19 | 7.5% – 48% + 2 specific-rate lines | Textile upper, not athletic. |
Mistakes to avoid
- Synthetic leather is plastic. A PU "vegan leather" sneaker is classified as rubber or plastic footwear, not leather.
- Price bands matter. Textile and plastic sneakers under $12 a pair fall into lines with dollar-per-pair duties that can exceed 37.5%.
- Sneakers that are more than half leather on the outer surface of the upper move out of the textile heading even if the rest is mesh.
- Shoes worn and in bulk are handled under worn clothing.
Customs rulings on shoes
The submitted sample is a low-cut, lace-up athletic shoe with an outer sole of rubber or plastics and an upper that you state is predominantly leather.
“The applicable subheading for REF#260592 exercise shoe will be 6403.99.90.”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
Questions about shoes codes
What is the HS code for shoes?
Footwear is Chapter 64. The heading depends on the material of the upper and of the outer sole: 6402 rubber or plastic, 6403 leather upper, 6404 textile upper, 6405 other.
What is the HS code for sneakers?
Textile sneakers with rubber soles are 6404.11. In the US, those valued over $12 a pair are 6404.11.90; cheaper pairs fall into lines with per-pair duties.
Is synthetic leather classified as leather?
No. PU or PVC "vegan leather" is plastic, so a synthetic leather shoe goes to heading 6402, not 6403.
How is the upper material measured?
By the external surface area of the upper, not counting accessories and reinforcements such as eyelet stays, logos and toe overlays.
Related guides
How this page is checked
- Every code above exists in the current US tariff schedule (Revision 22 (2026)). The build stops if a code disappears.
- Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
- Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.