US Tariff on Footwear from China

Footwear from China faces some of the highest combined tariff rates at 47.5% 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% Section 301 + 10% Section 122 = 47.5%. 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 22.5% total (12.5% MFN + 10% Section 122) 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 also export premium footwear at 22.5% total.

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.