Vietnam is one of the world's largest footwear exporters to the United States. For brands and online sellers buying DDP, footwear has a special challenge: duty classification is among the most detailed in the tariff.
Why footwear duty is complicated
Chapter 64 of the HTS classifies footwear by several factors at once:
- Material of the upper (leather, textile, rubber/plastics) and of the outer sole
- Type: athletic, waterproof, slippers, boots covering the ankle
- Gender and size in some lines
- Value per pair in some lines
Base rates range from low single digits to well above 20% depending on the line, before any additional duties. A small design change (e.g. textile vs synthetic upper) can change the code.
Documents to prepare
- Material breakdown of upper and sole (with percentages by surface area where relevant)
- FOB value per pair
- Photos and specifications for classification
- Country-of-origin marking on each pair
Compliance points
- California Proposition 65 warnings may apply to certain materials.
- Children's footwear: lead limits and children's product certification.
- Leather and exotic materials: wildlife rules where applicable.
Logistics tips
- Shoe boxes inside master cartons — design master cartons to fit container dimensions.
- Desiccants to prevent mould on leather and glue.
- For Amazon: unit labels on each shoe box, box ID labels on master cartons.
Related: garment DDP shipping · US tariffs in 2026 · DDP to Canada (CPTPP)
Send us your footwear specifications and we will confirm the HTS code and DDP landed cost per pair. Request a quote.