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US HTS · 2026 REVISION 12

HTS Code 6401.92.60.00

Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined

Official tariff path

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: › Other footwear: › Covering the ankle but not covering the knee: › Other: › Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined

Level: statistical10General duty: 4.6%Unit: prs.
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Does HTS 6401.92.60.00 fit your product?

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  • The product must match the tariff wording: Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined.
  • This page is a reporting provision; verify the complete product description and chapter notes before filing.
  • The displayed duty is 4.6%; origin programs, trade remedies, quotas and taxes may change the final amount.

What does HTS 6401.92.60.00 cover?

This provision appears in the 2026 Harmonized Tariff Schedule of the United States under the following legal tariff hierarchy.

  1. 1Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes:
  2. 2Other footwear:
  3. 3Covering the ankle but not covering the knee:
  4. 4Other:
  5. 5Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined

Nearby tariff provisions

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Official source and limitations

Based on USITC HTS 2026 Revision 12, published July 21, 2026. The general rate does not include every origin-specific program, Section 301 or 232 measure, antidumping or countervailing duty, quota, or other agency requirement.

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