HTS 6402.99.04Other footwear with outer soles and uppers of rubber or plastics:Other footwear: Other: Incorporating a protective metal toe-cap: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather)

What that translates to:Low-cut metal toe-cap shoes, uppers >90% rubber/plastic, no foxing

Also written 64029904 or 6402.99.0400. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Low-cut metal toe-cap shoes, uppers >90% rubber/plastic, no… (HTS 6402.99.04) from China owe 18.5% in total duties as of Oct 1, 2026: a 6% regular duty plus a 12.5% forced-labor tariff (Section 301).

Total duty rate18.5%That's $1,850 on a $10,000 shipment.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

Regular dutyBase rate (MFN) in the tariff schedule6%

Total duty18.5%

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31.

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Official description

Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Incorporating a protective metal toe-cap: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather)

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 64: Footwear, gaiters and the like; parts of such articles.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

6402.99.0400 (6402990400)Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) · reported in prs.

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 6402.99.04

What is the duty rate for HTS 6402.99.04?

The regular (column 1 general) rate printed in the tariff schedule is 6%. Goods from China owe 18.5% in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 6402.99.04 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 6402.99.04 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 6402.99.04 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.