Import duty on Sneakers & leather shoes to United States (2026)
HS 64039910 · Source: official United States tariff schedule · Updated 2026-08-06
Sneakers & leather shoes classify under HS 64039910 in United States. Import duty Free. On a $1,000 FOB shipment, total taxes due at import ≈ $34 (effective rate ≈ 3.38%).
Tax breakdown at import
Sample shipment FOB $1,000, origin = China (duty basis: FOB)
| Tax | Rate | Amount (USD) | Note |
|---|---|---|---|
| Import duty (Col 1) | Free | $0.00 | |
| Merchandise Processing Fee | 0.3464% | $32.71 | Capped $32.71–$634.62 |
| Harbor Maintenance Fee | 0.125% | $1.25 | Ocean freight only |
| Total taxes at import | 3.38% | $33.96 (≈¥229) | as % of CIF |
- AD/CVD not included: 269 US orders target China (rates often 100-300%); coverage follows Commerce scope language, not HS codes alone — check the list at treayo.com/en/adcvd and verify with CBP.
- No federal VAT/sales tax at import (US sales tax is state-level, not levied at customs)
United States de minimis
Eliminated (was $800 USD)
Eliminated for ALL countries from 2025-08-29 (EO 14324); China/HK since 2025-05
No de minimis at all — every import needs formal entry and duty regardless of value.
As of 2026-06 · See 14-country de minimis tracker
CBP classification rulings
Modification of N252090; Classification of women’s footwear.
H0501192012-12-10Modification of New York Ruling N039198, dated October 23, 2008; Revocation of New York Ruling N039199, dated October 23, 2008; Classification of Work Footwear.
9625001999-06-16Ruling request for women’s slip-on shoe with rubber traction dots ; HQ 081588, dated July 11, 1988