HTS Code · Heading 9903 · Temporary Legislation
Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provided for in chapter 64, except (a) slip-on footwear of a type not suitable for outdoor use, without backs or backstraps, having outer soles with a thickness of less than 5 mm and with less than 20 mm difference between the thickness of the bottom at the ball of the foot and at the heel, and (b) footwear which is designed for a sporting activity and has, or has provision for, attached spikes, sprigs, stops, clips, bars or the like, and skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes
Estimated Total Duty
75% from China
40% MFN base + 25% 301 + 10% S122. Stacked per the centralized 2026 program snapshot.
| Origin | MFN Base | Stacked Programs | Est. Total |
|---|---|---|---|
| China | 40% | 301 +25%S122 +10% | 75% |
| Mexico (USMCA) | 40% | None | 40% |
| Canada (USMCA) | 40% | None | 40% |
| Vietnam | 40% | S122 +10% | 50% |
| Germany (EU) | 40% | S122 +10% | 50% |
| India | 40% | S122 +10% | 50% |
| South Korea | 40% | S122 +10% | 50% |