Import duty on footwear with outer soles of rubber from Italy

Duty on a $10,000 entry of HTS 6403.59.90.45

Priced against measures version 2026-09-03. Estimates for planning only — U.S. Customs and Border Protection determines the final duty on your entry.

How much is the import duty on footwear with outer soles of rubber from Italy?

A shipment of footwear with outer soles of rubber classified under HTS 6403.59.90 and made in Italy currently pays a total of 10.00% in U.S. import duty. That total is built from two lines, not one: the Column 1 general rate of 10%, plus the Section 301 forced-labor action of Free charged under Chapter 99. Customers who look up only the base rate in the tariff schedule and stop there are under-budgeting this shipment by Free.

The schedule also lists a special (preferential) rate for this subheading — Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG). A preference applies only if the goods meet the named programme's rules of origin and the claim is made on the entry, and it never waives a Chapter 99 additional duty. Whether your goods qualify is a question for a licensed customs broker.

The duty stack, line by line

U.S. duty on this code is assembled from separate legal instruments, each with its own authority. Here is what each line on the entry is:

The base line is HTS 6403.59.90.45 itself at 10%, the ordinary most-favoured-nation rate that applies to every origin with normal trade relations with the United States.

HTS 9903.05.38 adds Free under the Section 301 forced-labor action — in force since 24 July 2026 across 60 economies including Italy, charged on the entered value on top of the Column 1 rate and following the origin of the goods rather than the route they travel.

Worked example: a $10,000 shipment

Take one ocean shipment of footwear with outer soles of rubber with an entered value of $10,000 — the customs value of the goods, before freight and insurance. At 10.00%, the duty is $1,000.00. Of that, $1,000.00 is the Column 1 duty and $0.00 is Chapter 99 additional duty. On top of the duty, the entry attracts a merchandise processing fee of $34.64 and, because it arrives by vessel, a harbor maintenance fee of $12.50. Duty and fees together come to $1,047.14, and the engine puts the landed cost of the goods at $11,047.14.

These are ad valorem rates, so a $100,000 entry of the same goods carries about $10,000 in duty, though MPF is capped per entry. Run your own value, entry date and HTS code through the tariff simulator for the same calculation against the same engine.

What changed, and when

The rate here has been stable across the period we can price: an entry dated 15 October 2025 pays the same 10.00% that applies today. Stability is not a promise — Chapter 99 lists are amended by notice, sometimes with days of warning — but this subheading has not been a moving target from Italy.

Between those two points sits the Section 122 balance-of-payments surcharge. Priced at 15 May 2026, inside the surcharge window, the same $10,000 entry would have paid 20.00% ($2,000.00), with the surcharge appearing as HTS 9903.03.01 at 10.00%. Section 122 ran from 24 February to 23 July 2026 and then expired by operation of law, so it does not apply to entries filed now. If you are reconciling a spring-2026 entry summary against a quote from today, that expired line explains most of the gap.

MPF, HMF and what else lands on the entry

Duty is not the whole bill to Customs. The merchandise processing fee is ad valorem with a statutory floor and ceiling per entry — $34.64 on this $10,000 example. The harbor maintenance fee is charged on vessel arrivals only, $12.50 here; the same shipment flown in would pay no HMF.

Not in any of these figures: antidumping and countervailing duties, excise taxes, quota charges, bond costs, and the freight and brokerage that make up the rest of your landed cost. AD/CVD is worth checking before you commit to a supplier — it is assessed on the producer and exporter, not just on the HTS code, and it can dwarf the tariff.

U.S. imports of 6403.59.90 from Italy

Between March and July 2026 the U.S. imported $316 million under HTS 6403.59.90 from the 55 origins in this dataset; $248 million of it — 78.4% — came from Italy, making Italy the dominant supplier on this subheading. The largest were Italy (78.4%), Spain (6.9%), Vietnam (4.6%), Brazil (4.3%) and Portugal (1.5%).

Census also reports duty actually collected: entries of HTS 6403.59.90.45 from Italy paid an average effective duty of 19.90% of value over those months. That is above the 10.00% priced here, which usually points to other 10-digit lines in the subheading, or to measures that attach to the goods rather than the code — antidumping and countervailing orders being the usual cause. Treat it as a sanity check on your own numbers, not a forecast of your entry.

If you are moving this cargo rather than just pricing it, our Italy to USA shipping route page covers transit times, ports and documentation on the lane itself, and our Textiles & Apparel Commodities guide covers packing, classification and handling for this cargo type.

Planning around this number

Classification drives this: the page prices HTS 6403.59.90.45, the largest 10-digit line under 6403.59.90 for Italy by import value, and a neighbouring line in the same subheading can carry different Chapter 99 exposure. Entry date matters as much as origin — the gap between the dates above is a change in law, not in your goods.

Airlift USA does not hold a U.S. customs broker licence — customs entries are handled through our licensed broker network, and the broker of record makes the classification and origin calls. These figures are estimates for planning, produced by the same engine behind our tariff simulator; U.S. Customs and Border Protection determines the final duty on your entry.

The same shipment, priced on three entry dates

What HTS 6403.59.90.45 actually covers

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather > Other footwear with outer soles of leather > Other > Other > Other > For other persons > For women > Other

Other 10-digit lines under 6403.59.90: 6403.59.90.45, 6403.59.90.61. Rates can differ line by line — confirm your classification with a licensed customs broker before you rely on this figure.

Questions importers ask about HTS 6403.59.90 from Italy