6402.99.23
Made on a base or platform of wood
This code covers footwear with rubber or plastic outer soles and uppers, specifically those with a wooden base or platform. Use this code when importing or classifying this type of footwear to determine the applicable 8% general duty, or a free duty rate if the goods qualify for specific trade agreements.

Detailed information for HTS Code 6402.99.23
Footwear is covered in Chapter 64, and this specific code, 6402.99.23, deals with footwear having rubber or plastic outer soles and uppers, where over 90% of the upper’s surface is made of these materials and constructed on a wooden base or platform. This code further breaks down into subdivisions based on whether the footwear is for men (6402.99.23.30), women (6402.99.23.60), or other (6402.99.23.90). When reporting, select the appropriate statistical suffix based on the intended gender or other category of the footwear to ensure accurate data collection.
| Chapter | Chapter 64 - Footwear, gaiters and the like; parts of such articles |
| Section | Section XII - Footwear, Headgear, Umbrellas, Sun Umbrellas, Walking Sticks, Seatsticks, Whips, Riding-Crops and Pa |
Duty snapshot
Quick reference for the duty outcomes tied to this HTS line.
8%
Standard trade partners (NTR)
Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)
Eligible FTA or preference programs
The general duty rate for HTS code 6402.99.23 is 8%. This rate applies unless the goods qualify for a special rate under a Free Trade Agreement (FTA) or preference program, such as those with Australia, Bahrain, Chile, Colombia, Dominican Republic, El Salvador, Israel, Jordan, Korea, Morocco, Oman, Panama, Peru, and Singapore, in which case the duty is free. These special rates apply to all subdivisions (6402.99.23.30, 6402.99.23.60, and 6402.99.23.90) as well. Reporting units for this code and its subdivisions are pairs ("prs."). No other special duty rates are specified.
Rate of Duty (Column 2): 33.33%
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Code subdivisions
6402.99.23.30
Other footwear with outer soles and uppers of rubber or plastics: > Other footwear: > Other: > Other: > Having 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 rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): > Made on a base or platform of wood > For men
6402.99.23.60
Other footwear with outer soles and uppers of rubber or plastics: > Other footwear: > Other: > Other: > Having 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 rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): > Made on a base or platform of wood > For women
6402.99.23.90
Other footwear with outer soles and uppers of rubber or plastics: > Other footwear: > Other: > Other: > Having 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 rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): > Made on a base or platform of wood > Other
Chapter & section notes
Chapter notes
Section notes
Latest update
Last updated
November 15, 2025
Revised every January & July
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