# United States tariff line 4823.90.86.20: Shoe covers (booties) of a kind described in statistical note 2 to this chapter

> In the United States tariff, line 4823.90.86.20 covers shoe covers (booties) of a kind described in statistical note 2 to this chapter. Goods under this line enter free of general (MFN) duty. It falls under HS subheading 4823.90 in heading 48.23 (chapter 48).

Source: https://border.bot/countries/united-states/hs-codes/4823908620
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 48](https://border.bot/countries/united-states/hs-codes/48) / [4823.90](https://border.bot/countries/united-states/hs-codes/482390) / [4823.90.86.20](https://border.bot/countries/united-states/hs-codes/4823908620)

## Key facts

- Tariff line: 4823.90.86.20
- Covers: Shoe covers (booties) of a kind described in statistical note 2 to this chapter
- Duty (MFN): Free
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [4823.90](https://border.bot/hs-codes/482390)

## What this line covers

In the United States tariff, line 4823.90.86.20 covers shoe covers (booties) of a kind described in statistical note 2 to this chapter.

Its legal text is “Shoe covers (booties) of a kind described in statistical note 2 to this chapter”, read under “Other”, “Other”, “Other”, “Other” and “Other”.

## How it is structured

It falls under HS subheading 4823.90 in heading 48.23 (chapter 48). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 48: Paper and paperboard; articles of paper pulp, of paper or of paperboard
- Heading 48.23: Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers
- Subheading 4823.90: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Within the subheading: Other
- Line 4823.90.86.20: Shoe covers (booties) of a kind described in statistical note 2 to this chapter

## Duty

Goods under this line enter free of general (MFN) duty.

The rate is published on 4823.90.86.

## In other countries

No other national tariff on border.bot has live lines under 4823.90 yet.

- [The Harmonized System text for 4823.90](https://border.bot/hs-codes/482390)

## Other lines under 4823.90

- [4823.90.10.00](https://border.bot/countries/united-states/hs-codes/4823901000) Of paper pulp
- [4823.90.20.00](https://border.bot/countries/united-states/hs-codes/4823902000) Of papier-mâché
- [4823.90.31.00](https://border.bot/countries/united-states/hs-codes/4823903100) Cards, not punched, for punchcard machines, whether or not in strips
- [4823.90.40.00](https://border.bot/countries/united-states/hs-codes/4823904000) Frames or mounts for photographic slides
- [4823.90.50.00](https://border.bot/countries/united-states/hs-codes/4823905000) Hand fans
- [4823.90.60.00](https://border.bot/countries/united-states/hs-codes/4823906000) Gaskets, washers and other seals
- [4823.90.67.00](https://border.bot/countries/united-states/hs-codes/4823906700) Other
- [4823.90.70.00](https://border.bot/countries/united-states/hs-codes/4823907000) Of cellulose wadding
- [4823.90.80.00](https://border.bot/countries/united-states/hs-codes/4823908000) Gaskets, washers and other seals
- [4823.90.86.80](https://border.bot/countries/united-states/hs-codes/4823908680) Other

- Previous line: [4823.90.80.00](https://border.bot/countries/united-states/hs-codes/4823908000) Gaskets, washers and other seals
- Next line: [4823.90.86.80](https://border.bot/countries/united-states/hs-codes/4823908680) Other

## Frequently asked questions

### What does tariff line 4823.90.86.20 cover in the United States tariff?

In the United States tariff, line 4823.90.86.20 covers shoe covers (booties) of a kind described in statistical note 2 to this chapter.

### What is the general (MFN) duty on 4823.90.86.20 in the United States?

Goods under this line enter free of general (MFN) duty. The rate is published on 4823.90.86.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/4823908620.json