Skip to main content
Real-time tariff data updated daily from USITC & Federal Register — Try the HTS Classifier →
Effective Duty Rate
0% KORUS FTA for qualifying footwear
Estimate — verify by HTS code
Compliance Risk
Low
Relative to other import corridors
Regulatory Agencies
CBP, CPSC, FTC
Primary oversight bodies

Importing Footwear, Shoes & Shoe Components from South Korea

Importing footwear from South Korea into the United States carries low compliance risk, with an effective duty rate of 0% KORUS FTA for qualifying footwear. A Section 232 Tariff Rate Quota (TRQ) arrangement applies: steel and aluminum products within quota limits may enter at reduced or zero Section 232 duty, while above-quota imports face the full 25% surcharge.

Footwear imported from South Korea to the United States is subject to CBP entry requirements, applicable HTS-based duty rates, and agency compliance clearances. This guide covers the complete import process for 2026.

⚠ Key Trade Intelligence — South Korea Origin

KORUS FTA provides duty-free access for Korean footwear. Significant advantage over countries facing high MFN rates. Korean footwear brands and OEM manufacturers export to US market.

Calculate Your Landed Cost

Get an Exact Duty Estimate

Enter your product value and origin country to get the exact duty stack including MFN, Section 301, Section 232, and applicable FTA rates.

Calculate Duties →

Estimated Landed Cost: Footwear from South Korea

Based on a representative $50,000 CIF shipment value. Actual costs vary by HTS code, entry type, and port of entry.

Cost Component Amount Notes
Cargo Value (CIF) $50,000.00 Reference shipment value
MFN Base Duty (0.0%) $0.00 KORUS preferential / ITA zero-rate
Merchandise Processing Fee (0.3464%) $173.20 Min $31.67 / max $614.35
Harbor Maintenance Fee (0.125%) $62.50 Ocean freight only
Total Duties & Fees $235.70 Effective rate: 0.5%
Estimated Landed Cost $50,235.70 Cargo + all US duties/fees

⚠ Section 232 tariffs (25% steel / 10% aluminum) may apply to footwear sub-categories with significant steel or aluminum content. Not included above — verify by specific HTS code.

✓ KORUS preferential rates reduce base duty to 0% for qualifying goods. MPF and HMF still apply on all entries.

Excludes freight, insurance, broker fees, warehousing, and AD/CVD duties. Use the Duty Calculator for a precise estimate on your specific shipment.

HTS Codes for Footwear Imports

The following Harmonized Tariff Schedule (HTS) codes typically apply to footwear imports. Exact classification depends on the specific product — misclassification is one of the most common CBP compliance errors.

HTS Code Product Description MFN Base Duty Rate
6403 Footwear with Rubber/Plastic Soles & Leather Uppers 5%–20% MFN
6402 Footwear with Rubber or Plastic Outer Soles & Uppers 6%–37.5% MFN
6404 Footwear with Rubber/Plastic Soles & Textile Uppers 7.5%–37.5% MFN
6405 Other Footwear (wood, cork, specialty materials) 7.5%–12.5% MFN
6406 Parts of Footwear (insoles, outsoles, heels, uppers) 0%–6.2% MFN

MFN rates reflect base tariff. Additional duties (Section 301, Section 232, AD/CVD) may apply on top of MFN rates. Use the AI classifier to get the exact 10-digit HTS code and all applicable rates for your specific product.

Total Tariff Cost for South Korea-Origin Footwear

Duty Layer Rate / Status Applies To
MFN Base Rate Varies by HTS code All South Korea-origin goods (baseline)
KORUS Preferential Rate Reduced / 0% (qualifying goods) Goods meeting KORUS rules of origin
Section 301 Not applicable South Korea-origin goods are not subject to Section 301
Section 232 TRQ 0% within quota; 25%/10% above Steel/aluminum within agreed quota volumes
Precise Duty Calculation

Get Your Exact Total Duty Rate

Our calculator handles all duty layers — MFN + Section 301 + Section 232 + FTA rates — for any HTS code from any origin country.

Calculate Now →

US Compliance Requirements for Footwear Imports

Regardless of origin country, footwear imports must satisfy the following US regulatory requirements before or at the time of CBP entry filing:

  • CBP country of origin marking — footwear must be individually marked with country of manufacture; label must be permanent and conspicuous per 19 CFR 134.13
  • FTC textile and leather labeling requirements — material composition labels required (e.g., "Genuine Leather Upper, Rubber Sole")
  • CPSC children's footwear safety standards under CPSIA — lead content limits (100 ppm total lead) and phthalate limits for children's shoes size 12.5 and below
  • California Prop 65 compliance for footwear containing listed chemicals (formaldehyde, hexavalent chromium from leather tanning)
Compliance Check Tool

Run an automated compliance check for your footwear import — identifies all applicable agency requirements, flagging issues before your shipment departs South Korea.

Run Compliance Check →

Documentation Checklist for Footwear from South Korea

Prepare all documents before the shipment departs South Korea. Missing or incorrect documents are the #1 cause of CBP holds and customs delays.

1
Commercial Invoice with material composition (upper, sole, lining) and construction method
2
Packing List with sizes, styles, and quantities per style
3
Bill of Lading
4
Country of Origin Declaration
5
CPSC Children's Product Certificate with test reports (children's footwear)
6
Material composition certificates from manufacturer
Document Generator

Generate Your Document Checklist

Get a customized document checklist based on your specific HTS code, origin country, and product category.

View Document Tool →

Import Timeline — Footwear from South Korea

25–40 days (ocean from Asia); 5–12 days (truck from Mexico)

Supplier Preparation
Allow 1–2 weeks for production documentation, certificates, and packing lists
Transit Time
18–35 days ocean from Asia/origin
CBP Clearance
1–3 days standard; 5–15 days if examination or AD/CVD review required

FAQs — Importing Footwear from South Korea

What is the effective US tariff rate for importing footwear from South Korea?
The effective US tariff rate for footwear from South Korea is: 0% KORUS FTA for qualifying footwear. KORUS FTA provides duty-free access for Korean footwear. Significant advantage over countries facing high MFN rates. Korean footwear brands and OEM manufacturers export to US market.
What compliance agencies regulate footwear imports from South Korea?
Footwear imports require compliance with: CBP, CPSC, FTC. Specific requirements include: CBP country of origin marking — footwear must be individually marked with country of manufacture; label must be permanent and conspicuous per 19 CFR 134.13 and FTC textile and leather labeling requirements — material composition labels required (e.g., "Genuine Leather Upper, Rubber Sole").
What documents are required to import footwear from South Korea?
Required documents include: Commercial Invoice with material composition (upper, sole, lining) and construction method; Packing List with sizes, styles, and quantities per style; Bill of Lading; Country of Origin Declaration. Additional: CPSC Children's Product Certificate with test reports (children's footwear); Material composition certificates from manufacturer. Ensure all documents are prepared before the shipment departs South Korea.
How long does customs clearance take for footwear from South Korea?
Typical timeline: 25–40 days (ocean from Asia); 5–12 days (truck from Mexico). CBP clearance typically takes 1–3 business days for compliant entries. Complex entries (AD/CVD, formal entry review, or examination) may require 5–15 additional business days.
Are there Section 301 or Section 232 tariffs on footwear from South Korea?
No Section 301 tariffs apply to South Korea-origin goods. Section 232 applies with a TRQ arrangement — steel within quota enters at reduced/zero Section 232; above quota faces 25%.
Why are US tariff rates on footwear among the highest in the tariff schedule?
US footwear tariffs reflect protectionist rates dating to 1930 Smoot-Hawley era policies that were never fully liberalized. Leather footwear (HTS 6403): 8.5%–37.5% MFN depending on gender and construction. Athletic/sports footwear (6404.11): 20% MFN. Rubber-soled sandals (6402.99): 15%–37.5% MFN. Work boots with protective metal toes (6403.40): 37.5% MFN. These high base rates — combined with 25% Section 301 for China-origin goods — create effective duties exceeding 60% for some Chinese footwear categories. This has driven massive supply chain diversification to Vietnam and Indonesia.
What labeling and CPSC compliance requirements apply to imported footwear?
Footwear labeling requirements include: country of origin label (CBP requirement, prominently displayed), fiber content labeling for textile components (FTC Textile Products Identification Act), and shoe size in US measurements. Children's footwear is subject to CPSC regulations — lead content limits apply to all children's products. Any footwear with electrical or electronic components (heated insoles, LED lights) requires CPSC certification and may require FCC authorization. Athletic footwear marketed for specific sports may need to meet additional ASTM safety standards.
How do Chapter 98 US goods returned provisions work for footwear manufacturing?
Chapter 98 of the HTS provides duty preferences for US goods exported for processing abroad and returned. HTS 9802.00.80 allows a duty reduction on the US-origin components incorporated into footwear made overseas — only the foreign-added value is dutiable, not the US components. This provision incentivizes "cut-and-assemble" manufacturing arrangements where US-origin uppers, components, or materials are exported, assembled into footwear abroad, and returned. Importers must document the US-origin components and their value to claim the Chapter 98 deduction at entry.
What does the KORUS FTA cover and how do I claim preferential treatment?
The US-Korea Free Trade Agreement (KORUS, effective 2012) has phased out duties on the vast majority of US-Korea trade — most goods now enter at 0%. To claim KORUS preference, have a valid origin certification from the Korean exporter (self-certification is permitted under KORUS). Goods must meet KORUS rules of origin requiring sufficient production in the US or Korea, with country-specific RVC or tariff shift rules by HTS code.
Are Korean electronics (Samsung, LG, SK Hynix) subject to any additional US tariffs?
No. South Korea is not subject to Section 301 tariffs. Section 232 TRQ applies to Korean steel and aluminum, not electronics. Korean electronics benefit from both KORUS FTA (0%) and the ITA (0% WTO multilateral rate), providing dual zero-rating. Major Korean brands have extensive US operations that further simplify compliance for distributors and importers.
How strictly does CBP enforce KORUS rules of origin for auto parts?
CBP has significantly increased KORUS auto parts origin verification, particularly for vehicles and major components. Importers should obtain detailed origin certifications from Korean suppliers including net cost calculations and production records. Korean auto parts manufacturers supplying global OEMs typically maintain robust KORUS documentation — request it proactively rather than waiting for a CBP CF-28 inquiry.

Ready to Calculate Your Exact Import Costs?

Get precise duty calculations, landed cost estimates, and compliance flags for your footwear shipment from South Korea.

Calculate Duties → Classify My Product → Full Exposure Report — $19 →

Also Importing Footwear From Other Countries?

Compare duty rates, compliance requirements, and landed costs across origin countries.

🇨🇳 Footwear from China🇲🇽 Footwear from Mexico🇨🇦 Footwear from Canada🇻🇳 Footwear from Vietnam🇮🇳 Footwear from India🇩🇪 Footwear from Germany🇯🇵 Footwear from Japan🇹🇼 Footwear from Taiwan🇮🇹 Footwear from Italy

Other Products from South Korea?

Explore duty rates and compliance guides for other product categories imported from South Korea.

🇰🇷 Electronics from South Korea🇰🇷 Textiles from South Korea🇰🇷 Steel from South Korea🇰🇷 Furniture from South Korea🇰🇷 Auto Parts from South Korea🇰🇷 Machinery from South Korea🇰🇷 Pharmaceuticals from South Korea🇰🇷 Plastics from South Korea🇰🇷 Chemicals from South Korea🇰🇷 Food Products from South Korea🇰🇷 Rubber from South Korea🇰🇷 Toys from South Korea🇰🇷 Glassware from South Korea🇰🇷 Ceramics from South Korea🇰🇷 Medical Devices from South Korea🇰🇷 Batteries from South Korea🇰🇷 Solar Panels from South Korea🇰🇷 Semiconductors from South Korea🇰🇷 Apparel from South Korea

Most-Searched Import Corridors

High-traffic import corridors with full tariff analysis and compliance guides.

🇨🇳 Furniture from China🇨🇳 Auto Parts from China🇨🇳 Footwear from China🇨🇳 Electronics from China🇨🇳 Apparel from China🇨🇳 Textiles from China🇨🇳 Solar Panels from China🇨🇳 Ceramics from China
View full South Korea tariff profile → Browse all import guides → Calculate landed cost →

Import duty rates are sourced from the USITC Harmonized Tariff Schedule and USTR Section 301 lists. Rates reflect current published schedules as of 2026-05-16 and are subject to change. This page is for informational purposes only and does not constitute legal or customs brokerage advice. Verify rates with a licensed customs broker before importing.