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Leather-Upper Casual Shoes Tariff Calculator HS 6403.99.90

Footwear with outer soles of rubber, plastics, or composition leather and leather uppers, not covering the ankle, falls under HS code 6403.99.90 when imported into the US. The subheading is the right home for the bulk of leather-upper casual shoes. Common products in this code include leather sneakers, leather loafers, leather boat shoes, leather walking shoes, and leather casual oxfords. China-origin imports face Section 301 List 3 surcharges; Vietnam and Mexico are typically exempt.

MFN: 10%Section 301: 25.0% (List 3)Section 122: 10% (active until 2026-07-20)
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Sample Landed Cost — Leather-Upper Casual Shoes from Vietnam

Based on a sample order of 250 units at $14.50 per unit FOB, $720.00 ocean freight, sold at $89.99. Numbers reflect 2026 rates from USITC and current Section 301 / 122 rules.

Tariff breakdown

  • MFN Duty (Base Rate)$434.50
  • Section 122 (Global Import Surcharge)$434.50
  • Merchandise Processing Fee$33.58
  • Harbor Maintenance Fee$5.43
  • Total duty$908.01

Per-unit math

  • Per-unit landed cost$21.01
  • Selling price$89.99
  • Gross profit / unit$68.98
  • Gross margin76.7% · Profitable
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What's in the Leather-Upper Casual Shoes tariff stack?

MFN Duty (Base Rate)

10%

The standard Most Favored Nation rate from the US Harmonized Tariff Schedule. Applies to imports from every WTO member country, regardless of origin.

Section 301 (China surcharge)

25.0%

HS 6403.99.90 is on Section 301 List 3. China-origin goods owe this rate ON TOP of the MFN duty. Goods from Vietnam, Mexico, India, etc. are exempt.

Section 122 (10% global surcharge)

10%

A flat 10% surcharge applies to all imports regardless of origin under Section 122 of the Trade Act of 1974. Statutory 150-day cap means this expires 2026-07-20 unless Congress renews.

MPF + HMF (customs fees)

0.3464% / 0.125%

Merchandise Processing Fee (0.3464% ad valorem, capped at $651.50 in FY2026) covers CBP entry processing. Harbor Maintenance Fee (0.125%) applies only to ocean shipments via formal entry.

Cheaper origins for Leather-Upper Casual Shoes

Same product, same shipping cost, same selling price — only the country of origin changes. The duty stack does the rest.

These savings only apply if the product is genuinely manufactured in the alternative country. Routing Chinese-made goods through Vietnam to dodge Section 301 is transshipment fraud — CBP actively prosecutes this with treble damages and criminal exposure.

Frequently asked questions

What's the duty rate for leather-upper casual shoes from China?

China-origin leather-upper casual shoes (HS 6403.99.90) face an MFN base rate of 10%, plus Section 301 at 25.0%, plus the Section 122 10% global surcharge (active until 2026-07-20). Combined, China sourcing currently lands around 45.0% of CIF value before MPF and HMF processing fees.

Is HS code 6403.99.90 subject to Section 301 tariffs?

Yes. HS 6403.99.90 falls under Section 301 List 3, which adds 25.0% on top of the MFN duty for goods of Chinese origin. Section 301 does not apply to imports from other countries — Vietnam, Mexico, and India are exempt.

What's the difference between HS 6403.99.90 and HS 6402.99.31?

HS 6403.99.90 covers leather-upper casual shoes, while HS 6402.99.31 covers plastic / rubber athletic sneakers. The two sit close in the tariff schedule but capture different products. If your shipment could be classified under either, work with a licensed customs broker — misclassification can mean a 5–25 percentage-point rate difference and reclassification penalties at port. The calculator at /tariff/6402-99-31-plastic-rubber-sneakers shows the sibling code's full rate stack.

Can I source leather-upper casual shoes from Vietnam to avoid Section 301?

Yes — but only if the product is genuinely manufactured in Vietnam. Section 301 applies to country of ORIGIN, not country of shipment. Routing Chinese-made goods through Vietnam to dodge the surcharge is transshipment fraud, which CBP actively prosecutes with treble damages and criminal exposure. If your supplier sources Chinese components and only finishes in Vietnam, the substantial-transformation test still has to pass — pre-shipment factory audits and country-of-origin certificates protect you.

How is landed cost calculated for leather-upper casual shoes?

Landed cost equals product cost plus shipping plus insurance plus every applicable duty (MFN, Section 301, Section 122, Section 232 on metals, AD/CVD where listed) plus customs processing fees (MPF and HMF). All duty rates apply to CIF value (cost + insurance + freight). For HS 6403.99.90, the engine applies 10% MFN, 25.0% Section 301 on China origin, 10% Section 122 (until 2026-07-20), then layers MPF (0.3464% capped) and HMF (0.125% ocean-only) on top. Run your own numbers in the free calculator linked above.

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