Footwear faces some of the highest and most variable tariff rates in the HTS schedule. This guide covers rates by material, construction, and country of origin for 2026.
The US tariff schedule for footwear (Chapter 64) is one of the most complex in the entire HTS. Rates are determined by a matrix of the outer sole material (rubber, plastic, leather, or other), the upper material (leather, textile, rubber, or composite), the value per pair, and the intended use. A shoe with a rubber outer sole and textile upper valued under $3 per pair faces a rate of 48%, while the same materials valued over $12 faces 12.5%. This inverted structure means accurate valuation and classification are critical for cost optimization.
China produces roughly 60% of the world's footwear but faces the highest combined tariff rates into the US. Vietnam has captured significant market share and now accounts for over 30% of US footwear imports, benefiting from lower reciprocal surcharges. Indonesia, Cambodia, and India are growing alternatives. For brands with sufficient volume, manufacturing in Mexico under USMCA can eliminate duties entirely on qualifying footwear.
US tariff rates on footwear range from 0% to 67.5% depending on the material (leather, rubber, textile), construction method, value per pair, and gender. Cheap rubber or plastic shoes can face rates as high as 48%, while certain leather shoes valued over $12/pair face a lower rate of 8.5%. Athletic shoes fall somewhere in between at 10-20%.
Footwear tariffs are designed with an inverted tariff structure that imposes higher rates on cheaper shoes and lower rates on more expensive ones. This was originally meant to protect domestic production of basic footwear. The rate depends on the outer sole material, upper material, value per pair, and whether the shoe is designed for specific activities like sports or hiking.
Athletic sneakers from China face a base MFN rate of 10-20% depending on construction and materials, plus Section 301 tariffs of 25%, plus reciprocal surcharges. The combined rate can reach 45-55% for most sneaker styles, making China one of the most expensive sourcing locations for footwear.
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