What US Duty Applies to Leather Shoes Imported from India in 2026?
As of October 2026, the US duty on leather shoes from India is the normal HTSUS rate — 5% for welt construction, 8.5% for men's and 10% for most women's styles — plus a 10% Section 301 duty in force since 24 July 2026. Most leather-upper styles therefore land at about 15–20% of customs value.
Key Takeaways
As of October 2026, US duty on leather shoes from India = the normal HTSUS (MFN) rate + a 10% Section 301 duty in force since 24 July 2026.
MFN rates: 5% for welt-construction shoes, 8.5% for men's leather shoes and ankle boots, 10% for most women's styles.
Most leather-upper styles therefore land at about 15–20% of customs value.
US customs value is normally the transaction value excluding international freight and insurance, so the FOB price is the usual starting point.
Under FOB or FCA the US importer of record pays the duty; under DDP the supplier carries it.
The Detailed Answer: How US Duty on Leather Shoes from India Is Built
US Customs adds two layers. The first is the general (MFN) rate in Chapter 64 of the Harmonized Tariff Schedule of the United States, which depends on whether the upper is leather, whether the shoe covers the ankle, how it is constructed and who it is for. The second is the additional 10% duty USTR imposed on goods of India under Section 301 of the Trade Act of 1974, which applies to goods entered on or after 12:01 a.m. ET on 24 July 2026, according to the Federal Register notice of 28 July 2026. The Section 301 duty is paid on top of the MFN rate.
HTS line | What it covers | MFN rate | Section 301 | Combined |
6403.99.40 | Welt-construction leather shoes, not covering the ankle | 5% | +10% | 15% |
6403.99.60 | Men's leather shoes such as loafers, derbies and sneakers | 8.5% | +10% | 18.5% |
6403.99.90 | Women's and other leather shoes valued over US$2.50/pair | 10% | +10% | 20% |
6403.91.60 | Men's ankle boots, e.g. chelsea and chukka boots | 8.5% | +10% | 18.5% |
6403.91.90 | Women's and other leather ankle boots | 10% | +10% | 20% |
Duty is charged on the customs value. For US entries that is normally the transaction value excluding international freight and insurance, so an FOB price from India is the usual starting point. Classification is the importer of record's responsibility: ask your customs broker to confirm the 10-digit HTS code from a sample or spec sheet, and to check the Section 301 annexes for any exemption, before you lock landed costs.
Two practical points for US brands planning autumn and winter boot ranges. First, settle construction early, because a welted sole moves a style to a lower duty line. Second, agree the Incoterm in writing: under DDP the supplier carries the US duty, under FOB or FCA you do. Our guide to Incoterms for leather orders from India explains the trade-offs.
Sanwas International is an LWG-certified OEM and private label leather manufacturer based in Jalandhar, Punjab, India, producing footwear, outerwear, furniture leather and hides for brands in India and worldwide. We make leather footwear for brands, retailers and importers in North America and other export markets. MOQs start under 500 units per style, first samples are complimentary, lead times run from 72-hour sampling to 30-day bulk production, and orders go through AQL inspection in our LWG-certified operation. Browse our men's leather footwear range or talk to our export team about your US programme.
Frequently Asked Questions
Is leather footwear from India eligible for any US duty preference in 2026?
Not currently. India's GSP benefits were withdrawn in 2019, so Indian leather shoes pay the full MFN rate plus the Section 301 duty. If a US–India trade agreement changes footwear rates, the change will be published by USTR and reflected in the HTSUS.
Does the additional 10% duty also apply to leather jackets from India?
Yes, unless an annex exemption applies, the Section 301 duty covers goods of India generally, not only footwear. Leather apparel under HTS 4203.10.40 carries a 6% MFN rate, so most leather jackets land at about 16% of customs value.
Who pays the duty on an FOB order from an Indian factory?
The US importer of record pays it, usually through a customs broker, when the goods are entered. Under FOB or FCA the Indian supplier's responsibility ends once the goods are handed over for export, so budget the duty, the Merchandise Processing Fee and brokerage into your landed cost.
Planning a Leather Footwear Order for the US Market?
US brands, retailers, wholesalers and importers can send us the style, leather type, quantity per style, destination city or port, preferred Incoterm and target delivery date, and we will prepare a quotation. First samples are complimentary.
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