Effective Duty Rate
Standard MFN rates; 6%–37.5% (varies by material)
Estimate — verify by HTS code
Compliance Risk
Low
Relative to other import corridors
Regulatory Agencies
CBP, CPSC, FTC
Primary oversight bodies
OVERVIEW
Importing Footwear, Shoes & Shoe Components from Taiwan
Footwear imported from Taiwan to the United States is subject to CBP entry requirements, applicable HTS-based duty rates, and agency compliance clearances. This guide covers the complete import process for 2026.
⚠ Key Trade Intelligence — Taiwan Origin
Taiwan-based footwear companies (Pou Chen, Feng Tay) are major global OEMs but most production has moved to Vietnam and Indonesia. Taiwan-origin finished footwear faces standard MFN rates.
APPLICABLE HTS CODES
HTS Codes for Footwear Imports
The following Harmonized Tariff Schedule (HTS) codes typically apply to footwear imports. Exact classification depends on the specific product — misclassification is one of the most common CBP compliance errors.
| HTS Code |
Product Description |
MFN Base Duty Rate |
| 6403 |
Footwear with Rubber/Plastic Soles & Leather Uppers |
5%–20% MFN |
| 6402 |
Footwear with Rubber or Plastic Outer Soles & Uppers |
6%–37.5% MFN |
| 6404 |
Footwear with Rubber/Plastic Soles & Textile Uppers |
7.5%–37.5% MFN |
| 6405 |
Other Footwear (wood, cork, specialty materials) |
7.5%–12.5% MFN |
| 6406 |
Parts of Footwear (insoles, outsoles, heels, uppers) |
0%–6.2% MFN |
MFN rates reflect base tariff. Additional duties (Section 301, Section 232, AD/CVD) may apply on top of MFN rates. Use the AI classifier to get the exact 10-digit HTS code and all applicable rates for your specific product.
DUTY STACK — TAIWAN ORIGIN
Total Tariff Cost for Taiwan-Origin Footwear
| Duty Layer |
Rate / Status |
Applies To |
| MFN Base Rate |
Varies by HTS code |
All Taiwan-origin goods (baseline) |
| Section 301 |
Not applicable |
Taiwan-origin goods are not subject to Section 301 |
| Section 232 (Steel/Aluminum) |
25% steel / 10% aluminum |
Steel and aluminum imports from Taiwan |
COMPLIANCE — CBP / CPSC / FTC
US Compliance Requirements for Footwear Imports
Regardless of origin country, footwear imports must satisfy the following US regulatory requirements before or at the time of CBP entry filing:
- CBP country of origin marking — footwear must be individually marked with country of manufacture; label must be permanent and conspicuous per 19 CFR 134.13
- FTC textile and leather labeling requirements — material composition labels required (e.g., "Genuine Leather Upper, Rubber Sole")
- CPSC children's footwear safety standards under CPSIA — lead content limits (100 ppm total lead) and phthalate limits for children's shoes size 12.5 and below
- California Prop 65 compliance for footwear containing listed chemicals (formaldehyde, hexavalent chromium from leather tanning)
Compliance Check Tool
Run an automated compliance check for your footwear import — identifies all applicable agency requirements, flagging issues before your shipment departs Taiwan.
Run Compliance Check →
REQUIRED DOCUMENTS
Documentation Checklist for Footwear from Taiwan
Prepare all documents before the shipment departs Taiwan. Missing or incorrect documents are the #1 cause of CBP holds and customs delays.
1
Commercial Invoice with material composition (upper, sole, lining) and construction method
2
Packing List with sizes, styles, and quantities per style
4
Country of Origin Declaration
5
CPSC Children's Product Certificate with test reports (children's footwear)
6
Material composition certificates from manufacturer
ESTIMATED TIMELINE
Import Timeline — Footwear from Taiwan
25–40 days (ocean from Asia); 5–12 days (truck from Mexico)
Supplier Preparation
Allow 1–2 weeks for production documentation, certificates, and packing lists
Transit Time
18–35 days ocean from Asia/origin
CBP Clearance
1–3 days standard; 5–15 days if examination or AD/CVD review required
FREQUENTLY ASKED QUESTIONS
FAQs — Importing Footwear from Taiwan
What is the effective US tariff rate for importing footwear from Taiwan?
The effective US tariff rate for footwear from Taiwan is: Standard MFN rates; 6%–37.5% (varies by material). Taiwan-based footwear companies (Pou Chen, Feng Tay) are major global OEMs but most production has moved to Vietnam and Indonesia. Taiwan-origin finished footwear faces standard MFN rates.
What compliance agencies regulate footwear imports from Taiwan?
Footwear imports require compliance with: CBP, CPSC, FTC. Specific requirements include: CBP country of origin marking — footwear must be individually marked with country of manufacture; label must be permanent and conspicuous per 19 CFR 134.13 and FTC textile and leather labeling requirements — material composition labels required (e.g., "Genuine Leather Upper, Rubber Sole").
What documents are required to import footwear from Taiwan?
Required documents include: Commercial Invoice with material composition (upper, sole, lining) and construction method; Packing List with sizes, styles, and quantities per style; Bill of Lading; Country of Origin Declaration. Additional: CPSC Children's Product Certificate with test reports (children's footwear); Material composition certificates from manufacturer. Ensure all documents are prepared before the shipment departs Taiwan.
How long does customs clearance take for footwear from Taiwan?
Typical timeline: 25–40 days (ocean from Asia); 5–12 days (truck from Mexico). CBP clearance typically takes 1–3 business days for compliant entries. Complex entries (AD/CVD, formal entry review, or examination) may require 5–15 additional business days.
Are there Section 301 or Section 232 tariffs on footwear from Taiwan?
No Section 301 tariffs apply to Taiwan-origin goods. Section 232 applies: 25% on steel and 10% on aluminum products from Taiwan.
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RELATED IMPORT GUIDES
Also Importing Footwear From Other Countries?
Other Products from Taiwan?
Import duty rates are sourced from the USITC Harmonized Tariff Schedule and USTR Section 301 lists. Rates reflect current published schedules as of 2026-04-06 and are subject to change. This page is for informational purposes only and does not constitute legal or customs brokerage advice. Verify rates with a licensed customs broker before importing.