Footwear Tariff Rates 2026: US Import Duties by Country & HTS Code

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 faced a flat 10% Section 122 tariff (in effect February 24 – July 24, 2026), replacing the discriminatory country-specific rates that had ranged as high as 46%. The 10% Section 122 tariff expired at its 150-day statutory limit on July 24, 2026 and was replaced the same day by the Section 301 forced-labor tariff — a two-tier 10%/12.5% duty on roughly 60 economies, with most major exporters (including China) in the 12.5% tier and a smaller group in the 10% tier.

Most Affected Countries

Vietnam, as the number-one footwear exporter to the United States supplying major brands like Nike and Adidas, is a major beneficiary of the shift away from the 46% IEEPA rate that had threatened the economics of Vietnamese shoe manufacturing, though the July 24, 2026 forced-labor tariff placed it in the 12.5% tier. China still faces the most challenging tariff environment due to 25% Section 301 surcharges layered on top of its 12.5% forced-labor 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 sit in the forced-labor tariff's 10% tier, 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 the 12.5% forced-labor tariff on top, for a combined rate of roughly 50% — 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 12.5% forced-labor tariff, reaching approximately 57.5% in total duties. Italian and Spanish leather shoes moved to the EU-US trade deal's 15% all-inclusive ceiling on July 1, 2026 — their low MFN base rates (often 8-10%) no longer stack on a surcharge, 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 expired July 24, 2026 and was replaced the same day by the two-tier 10%/12.5% Section 301 forced-labor tariff.

Sourcing Strategies

The forced-labor tariff's narrow 10%/12.5% spread has eased the tariff-driven urgency to diversify away from Vietnam, which is once again a 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. Section 122 expired July 24, 2026 and USTR finalized the Section 301 forced-labor tariff the same day — a two-tier 10%/12.5% duty on roughly 60 economies (Vietnam and Thailand at 12.5%; Indonesia and India at 10%), broader than the earlier 46-country proposal.