Sourcing comparison · Footwear
Tariff & fee savings only, assuming equal product cost — your actual landed cost also depends on price and freight, which vary by supplier.
| Annual import value | Estimated duty & fee savings / year |
|---|---|
| $50,000 | $5,275 |
| $250,000 | $26,375 |
| $1,000,000 | $105,500 |
Savings scale linearly with volume. Enter your exact figure to model it precisely.
Calculate your exact volume →The cheapest factory for footwear is no longer always the cheapest landed cost — tariffs have reshuffled the math. The effective rate falls from 20% on Cambodia shipments to 10% on Myanmar shipments — close to $10,550 per $100,000 of imports each year. For a category this exposed to surcharges, the sourcing map is effectively a pricing map. Each component of the two stacks is detailed below, alongside what it means for a real sourcing decision.
The gap is easiest to see by walking each origin's tariffs in turn. Cambodia-made goods carry a 10% Most-Favoured-Nation base duty and a 10% forced-labor Section 301 duty on its footwear, an effective 20% once the $49.74 in processing fees are added. Sourced from Myanmar, the goods face a 10% Most-Favoured-Nation base duty on its footwear, an effective 10% once the $49.74 in processing fees are added. Processing and harbor fees apply identically whichever country ships the goods ($49.74 here), confirming the saving is pure duty, not fee. Subtract one stack from the other and $1,055.00 per $10,000 shipment separates the two origins. That same per-dollar gap is about $2,637 on a $25,000 order and $10,550 on $100,000 of annual volume. At order level, $25,000 of goods carries roughly $2,637 more duty from Cambodia than from Myanmar.
The category, HTS 64, takes in Athletic shoes, Leather boots, Sandals, Work boots, Children's shoes, Dress shoes, and Rubber boots among other footwear. Because footwear moves in volume, even a modest per-unit duty gap aggregates into a number that decides sourcing strategy. All types of footwear including athletic shoes, dress shoes, boots, sandals, and protective footwear, regardless of material (leather, rubber, textile, synthetic). Based in Asia-Pacific, Cambodia is best known to US importers for clothing garments, footwear, and furniture. Cambodia has no agreement to soften the stack, so its footwear carries the full column-1 plus surcharge load. From Asia-Pacific, Myanmar's top US-bound categories include clothing garments, food, and lumber wood products. Absent a trade deal, Myanmar's footwear is assessed standard duties and whatever surcharges apply. Because both sit in Asia-Pacific, a switch barely changes the freight picture and mostly changes the duty bill. Myanmar is surfaced as a credible alternative, not just the cheapest line — it is among the origins a US buyer of footwear could realistically qualify. The figures here reflect the rules in force today; in a year of frequent revisions, the value is in re-running them as policy moves, which this site is built to do.
The headline is $10,550 at $100,000; because the rate gap is fixed, larger programs scale cleanly — $5,275, $26,375, and $105,500 at $50,000, $250,000, and $1,000,000. Every figure is produced by the same tariff engine behind the site's calculators, holding FOB value, freight and insurance constant so only the duty effect of origin shows through. These figures reflect tariff and fee savings only, assuming equal product cost — your actual landed cost also depends on price and freight, which vary by supplier. Subtract any per-unit premium Myanmar charges from the duty saving to get the true net benefit before deciding. A quick checklist for the Myanmar option: match the HTS classification, get a quote that itemises duty apart from freight, and check for any antidumping or countervailing order on your item. Lock the comparison to a quote date; a surcharge added or lifted can change the ranking between negotiation and purchase order. Model your exact volume and compare further origins in the interactive Tariff Savings Finder.
At $100,000 of annual import value, switching from Cambodia to Myanmar saves an estimated $10,550 in duties and fees, because the effective tariff rate falls from 20% to 10%. The saving scales linearly with volume. These figures reflect tariff and fee savings only, assuming equal product cost — your actual landed cost also depends on price and freight, which vary by supplier.
Myanmar-origin footwear is assessed a 10% Most-Favoured-Nation base duty, for an effective 10% duty rate before the Merchandise Processing Fee ($36.55) and Harbor Maintenance Fee ($13.19).
Cambodia carries an effective 20% rate versus 10% for Myanmar. The gap comes from differences in the base, Section 232 and bilateral rates that apply to each origin.
Tariff rates from Tax Foundation, USITC, and Penn Wharton Budget Model; retaliatory and industry data from the ITA Foreign Retaliations Database and U.S. Census Bureau (NAICS). Last verified .
