Rubber Heel Lifts from China
These are detachable rubber inserts designed to attach inside the heel area of shoes to provide additional height and cushioning. They qualify under HTS 6406.90.90.00 as parts of footwear made of rubber, distinct from outer soles or excluded trimmings like buckles.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Verify the material is rubber or plastic with visible external layer per Chapter Note 3 to avoid misclassification as leather parts
• Provide detailed invoices specifying use as footwear heel parts, not trimmings or outer soles