Footwear from China: 50% US Tariff (2026)
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What's your China tariff refund score?
The Supreme Court struck down the 2025 IEEPA tariffs and a $166B refund pool is open. See your personalized refund opportunity & filing roadmap.
Illustrative analysis only — not legal, tax, or customs advice. Eligibility and amounts are determined by CBP; filing is handled by licensed professionals.
IEEPA refunds — illustrative, not a personal claim
Paid IEEPA duty on imports of Footwear from China in 2025–early 2026?
The Supreme Court struck down IEEPA reciprocal (and fentanyl/trafficking) tariffs on February 20, 2026. The Importer of Record — or the licensed broker who filed the original entries — can seek that IEEPA layer back through CBP’s CAPE process. This is not a consumer check, and it is not a guaranteed amount.
- Who can file: the original Importer of Record (or that entry’s filing broker), not the retail customer.
- Window: IEEPA duties collected from early 2025 through February 24, 2026 (reciprocal rates generally from April 2025; China/Canada/Mexico fentanyl layers started earlier).
- Not refundable: Section 232 (steel/aluminum/autos), China Section 301, MFN base duty, or the current Section 301 forced-labor tariff / EU 15% deal rate.
Illustrative example only: $50,000 of IEEPA-period imports of Footwear from China at the published 20% IEEPA rate carried about $10,000 of IEEPA duty. That IEEPA layer — plus statutory interest (6–7% compounded daily under 19 CFR 24.36) — is what CAPE can refund. Your actual figure comes from your 7501s, not this example.
Have not filed
Only the Importer of Record can claim the IEEPA layer through CAPE.
How to claim an IEEPA refundAlready filed
Status is in ACE (REV-615), not a shopping-site tracker.
Check CAPE status · When money arrivesOverview on the tariff-refunds hub. Phase 3 for finally liquidated entries launches October 6, 2026 for CIT plaintiffs only. Illustrative analysis — not a guaranteed amount.
Contingency filing via Tariff Recovery Today (powered by Irongate), in partnership with Master Plan. No recovery, no fee. Not legal advice.
Footwear from China faces some of the highest combined tariff rates at 50% total, making China one of the most expensive sources for shoe imports.
The breakdown: 12.5% average MFN base rate (HTS chapter 64, though individual rates vary widely from 0% to 48% depending on materials) + 25% China Section 301 + 12.5% Section 301 forced-labor tariff (which replaced the 10% Section 122 rate on July 24, 2026 — China is in the 12.5% tier) = 50%. Before the SCOTUS ruling, the IEEPA rate was 20%, making the old total approximately 57.5%.
Specific footwear rates vary significantly by type: rubber/plastic sole shoes have different MFN rates than leather footwear, athletic shoes may differ from dress shoes, and waterproof footwear has its own rate schedule. The 12.5% is an average — some categories face MFN rates as high as 48% (certain rubber/plastic footwear), which would make the total over 80%.
China is the world's largest footwear producer and exporter, supplying a wide range from budget to mid-range: athletic shoes (for Nike, Adidas, New Balance), casual footwear, work boots, children's shoes, and sandals/flip-flops. However, the high tariff burden has accelerated the shift of footwear manufacturing to Vietnam, Indonesia, and Cambodia.
Vietnam at 25% total (12.5% MFN + 12.5% forced-labor tariff) offers a 25-percentage-point advantage over China for footwear. This tariff gap has driven major brands to shift production: Nike now manufactures approximately 50% of footwear in Vietnam versus 21% in China, a reversal from a decade ago.
Other alternatives: Indonesia (22.5%), India (22.5%), and Mexico (0% USMCA for qualifying). Italy and Spain export premium footwear at a flat 15% all-inclusive under the EU-US trade deal effective July 1, 2026 — their MFN base no longer stacks on a surcharge.
The Section 301 tariff on Chinese footwear is the key cost driver. Unlike general electronics (25% Section 301), footwear Section 301 rates also apply at 25% for most categories.
Footwear Tariffs by Country: Where It’s Cheapest to Import in 2026
China ranks #11 of 11 major footwear sources by effective US tariff. Cheapest first — click any country for its full breakdown.
| Source country | 2026 rate | vs. China |
|---|---|---|
| Mexico | 10% | 40 pts cheaper |
| India | 13.4% | 36.6 pts cheaper |
| Indonesia | 13.4% | 36.6 pts cheaper |
| Germany | 15% | 35 pts cheaper |
| Italy | 15% | 35 pts cheaper |
| Spain | 15% | 35 pts cheaper |
| Brazil | 15.9% | 34.1 pts cheaper |
| Thailand | 15.9% | 34.1 pts cheaper |
| Israel | 25% | 25 pts cheaper |
| Vietnam | 25% | 25 pts cheaper |
| China (this page) | 50% | — |
Effective 2026 rates for typical goods in this category (MFN base + the Section 301 forced-labor tariff that replaced Section 122 on July 24, 2026, plus Section 301/232 where they apply). Your exact duty depends on the specific HTS code — Mexico is currently the lowest-tariff major source at 10%. Tariffs are one input; weigh freight, lead time, and quality too.
Calculate Your Footwear Duty from China
Search by product name or HTS code — the same lookup as the HTS code finder, then we stack 2026 country layers. Prefer a category estimate? .
Duty is calculated on this amount. Add freight and fees below for an estimated total import cost.
Add freight and fees (estimated landed cost)
Optional. Freight, insurance, and other fees are your estimates — not a quote. MPF and HMF below are formula estimates from published CBP rates, not a guarantee.
Frequently Asked Questions
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Are all types of shoes from China tariffed the same?
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