US Tariffs on Footwear

What This Covers

The footwear surcharge covers shoes, boots, sandals, athletic footwear, and related products classified under HTS chapter 64. Base tariff rates for footwear vary dramatically from 0% to 48% depending on the materials used, construction method, and intended use, making this one of the most complex tariff schedules in the US system. Following the Supreme Court's February 20, 2026 decision invalidating IEEPA reciprocal tariffs, all footwear-exporting countries now face a uniform 10% Section 122 tariff (effective February 24, 2026, expiring ~July 24, 2026), replacing the discriminatory country-specific rates that had ranged as high as 46%.

Most Affected Countries

Vietnam, as the number-one footwear exporter to the United States supplying major brands like Nike and Adidas, is the biggest beneficiary of the shift to a uniform 10% rate — down from the 46% IEEPA rate that had threatened the economics of Vietnamese shoe manufacturing. China still faces the most challenging tariff environment due to 25% Section 301 surcharges layered on top of the 10% Section 122 tariff, which continues to drive production relocation away from Chinese factories. Indonesia and India, which had faced IEEPA rates of 32% and 26% respectively, now benefit from the uniform 10% Section 122 rate, making them more attractive as alternative sourcing hubs.

How Surcharges Stack

The SCOTUS ruling has dramatically reduced footwear tariff stacking for non-China sources. An athletic shoe from Vietnam with a 37.5% base rate for certain rubber-soled categories now faces only the 10% Section 122 tariff on top, for a combined rate of roughly 47.5% — compared to over 83% under the old 46% IEEPA rate. Chinese footwear with a 20% base rate still faces the 25% Section 301 surcharge plus the 10% Section 122 tariff, reaching approximately 55% in total duties. Italian leather shoes benefit from low base rates (often 8-10%) plus only the 10% Section 122 rate, keeping European luxury footwear relatively accessible. USMCA-qualifying footwear from Mexico enters duty-free, though Mexico's footwear manufacturing capacity remains relatively small. Section 122 is temporary and expires around July 24, 2026.

Sourcing Strategies

The uniform 10% Section 122 rate has eliminated the tariff-driven urgency to diversify away from Vietnam, which is once again the most cost-effective major footwear sourcing hub. Importers should still analyze their specific HTS classifications carefully, as base rates vary so widely that material or construction changes can meaningfully reduce the base tariff layer. Mexico offers duty-free access under USMCA and several brands continue investing in nearshore production capacity. With Section 122 set to expire in July 2026, footwear importers should scenario-plan for three outcomes: renewal of Section 122, replacement with new tariff authority, or expiration with no replacement — each requiring a different supply chain posture.