# United States tariff line 6406.90.10.00: Of wood

> In the United States tariff, line 6406.90.10.00 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, of wood. The general (MFN) duty rate is 2.6%. It falls under HS subheading 6406.90 in heading 64.06 (chapter 64).

Source: https://border.bot/countries/united-states/hs-codes/6406901000
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 64](https://border.bot/countries/united-states/hs-codes/64) / [6406.90](https://border.bot/countries/united-states/hs-codes/640690) / [6406.90.10.00](https://border.bot/countries/united-states/hs-codes/6406901000)

## Key facts

- Tariff line: 6406.90.10.00
- Covers: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, of wood
- Duty (MFN): 2.6%
- Preferential rates: From free (17 programmes or origins)
- Additional duties: None recorded
- Restrictions: None recorded
- Tariff: [United States](https://border.bot/countries/united-states)
- HS subheading: [6406.90](https://border.bot/hs-codes/640690)

## What this line covers

In the United States tariff, line 6406.90.10.00 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, of wood.

Its legal text is “Of wood”, read under “Other”.

## How it is structured

It falls under HS subheading 6406.90 in heading 64.06 (chapter 64). The first six digits are the Harmonized System code; the 4 digits after them are added by the United States tariff.

- Chapter 64: Footwear, gaiters and the like; parts of such articles
- Heading 64.06: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
- Subheading 6406.90: Other
- Line 6406.90.10.00: Of wood

## Duty

The general (MFN) duty rate is 2.6%.

Duty-free entry applies to goods that qualify under 16 programmes, and to goods from a group of origins (origin group A).

- Free: a group of origins (origin group A) (A)
- Free: United States-Australia Free Trade Agreement (AU)
- Free: United States-Bahrain Free Trade Agreement Implementation Act (BH)
- Free: United States-Chile Free Trade Agreement (CL)
- Free: United States-Colombia Trade Promotion Agreement Implementation Act (CO)
- Free: African Growth and Opportunity Act (D)
- Free: Caribbean Basin Economic Recovery Act (E)
- Free: United States-Israel Free Trade Area (IL)
- Free: United States-Jordan Free Trade Area Implementation Act (JO)
- Free: United States-Korea Free Trade Agreement Implementation Act (KR)
- Free: United States-Morocco Free Trade Agreement Implementation Act (MA)
- Free: United States-Oman Free Trade Agreement Implementation Act (OM)
- Free: Dominican Republic-Central America-United States Free Trade Agreement (P)
- Free: United States-Panama Trade Promotion Agreement Implementation Act (PA)
- Free: United States-Peru Trade Promotion Agreement Implementation Act (PE)
- Free: United States-Mexico-Canada Agreement (S)
- Free: United States-Singapore Free Trade Agreement (SG)

## In other countries

No other national tariff on border.bot has live lines under 6406.90 yet.

- [The Harmonized System text for 6406.90](https://border.bot/hs-codes/640690)

## Other lines under 6406.90

- [6406.90.15.05](https://border.bot/countries/united-states/hs-codes/6406901505) Containing 23 percent or more by weight of wool or fine animal hair (459)
- [6406.90.15.10](https://border.bot/countries/united-states/hs-codes/6406901510) Other (659)
- [6406.90.15.40](https://border.bot/countries/united-states/hs-codes/6406901540) Other (659)
- [6406.90.15.50](https://border.bot/countries/united-states/hs-codes/6406901550) Of cotton (359)
- [6406.90.15.60](https://border.bot/countries/united-states/hs-codes/6406901560) Of wool or fine animal hair (459)
- [6406.90.15.70](https://border.bot/countries/united-states/hs-codes/6406901570) Other (859)
- [6406.90.15.80](https://border.bot/countries/united-states/hs-codes/6406901580) Other
- [6406.90.30.30](https://border.bot/countries/united-states/hs-codes/6406903030) Bottoms
- [6406.90.30.60](https://border.bot/countries/united-states/hs-codes/6406903060) Other
- [6406.90.60.00](https://border.bot/countries/united-states/hs-codes/6406906000) Of leather
- [6406.90.90.00](https://border.bot/countries/united-states/hs-codes/6406909000) Other

- Previous line: [6406.20.00.00](https://border.bot/countries/united-states/hs-codes/6406200000) Outer soles and heels, of rubber or plastics
- Next line: [6406.90.15.05](https://border.bot/countries/united-states/hs-codes/6406901505) Containing 23 percent or more by weight of wool or fine animal hair (459)

## Frequently asked questions

### What does tariff line 6406.90.10.00 cover in the United States tariff?

In the United States tariff, line 6406.90.10.00 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof, of wood.

### What is the general (MFN) duty on 6406.90.10.00 in the United States?

The general (MFN) duty rate is 2.6%.

### Which preferential rates apply to 6406.90.10.00?

Duty-free entry applies to goods that qualify under 16 programmes: the United States-Australia Free Trade Agreement, the United States-Bahrain Free Trade Agreement Implementation Act, the United States-Chile Free Trade Agreement, the United States-Colombia Trade Promotion Agreement Implementation Act, African Growth and Opportunity Act, Caribbean Basin Economic Recovery Act, the United States-Israel Free Trade Area, the United States-Jordan Free Trade Area Implementation Act, the United States-Korea Free Trade Agreement Implementation Act, the United States-Morocco Free Trade Agreement Implementation Act, the United States-Oman Free Trade Agreement Implementation Act, the Dominican Republic-Central America-United States Free Trade Agreement, the United States-Panama Trade Promotion Agreement Implementation Act, the United States-Peru Trade Promotion Agreement Implementation Act, the United States-Mexico-Canada Agreement and the United States-Singapore Free Trade Agreement, and to goods from a group of origins (origin group A).

## 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/6406901000.json
