Importing Footwear from China into the United States in 2026 carries a total effective tariff of 47.5% (MFN 10% + Section 301 25%). That figure is the stacked rate applied to the customs value before fees. Use the calculator below for the exact landed cost, including Merchandise Processing and Harbor Maintenance fees.
Calculate Your Landed Cost
Adjust values for Footwear from China
How Tariffs Stack
Each layer adds to the total cost — amounts based on customs value
Full Landed Cost Breakdown
Based on a $10,000 ocean shipment (FOB value)
How the Tariff Rate is Calculated
The tariff structure for footwear follows the US stacking formula: the MFN base rate of 10%, plus Section 301 duty of 25%, plus forced-labor Section 301 duty of 12.5% (effective July 24, 2026, backfilling the lapsed Section 122 surcharge). The special tariff layer (the highest of Section 122, Section 232, or bilateral rates) is 0%, which combines with the MFN base to produce a subtotal before Section 301 duties. Adding all layers yields a total tariff rate of 47.5%. On a customs value of $10,600.00, this translates to total duties of $5,035.00, plus the Merchandise Processing Fee of $36.72 and Harbor Maintenance Fee of $13.25. The total landed cost including all fees reaches $15,684.97.
Trade Context
The United States imported $427B in goods from China in 2024, making it a significant trading partner in the Asia-Pacific region. Key import categories from China include consumer electronics, computers servers, clothing garments, reflecting the country's industrial and agricultural strengths. Footwear represents an important segment of this trade relationship, with demand driven by both price competitiveness and product availability in the US market. The bilateral trade volume underscores the economic significance of tariff policy decisions affecting imports from China.
What Section 122's Lapse Means for This Import
Section 122 lapsed on July 24, 2026 when its 150-day statutory limit expired — but the landed cost on footwear from China did not fall to zero. A forced-labor Section 301 duty of 12.5% took effect at 12:01 a.m. eastern time the same day, backfilling the lapsed surcharge, so the total effective rate is 47.5%. Importers should treat the forced-labor duty — not the expired Section 122 surcharge — as the operative layer for footwear.
Alternative Sourcing Countries for Footwear
Importers looking for lower tariff costs on footwear may consider sourcing from Vietnam (effective rate 32.5%, saving approximately 15.0 percentage points); India (effective rate 28%, saving approximately 19.5 percentage points); Taiwan (effective rate 25%, saving approximately 22.5 percentage points). Compared to China's total effective rate of 47.5%, these alternatives offer potential cost savings depending on the specific product classification and applicable trade agreements. Each alternative carries its own tariff structure, so importers should calculate the full landed cost before switching suppliers.
Related Context
Apparel & Textiles (NAICS 313–315)
NAICS 313Port of Los Angeles
consumer-electronicsTypically handles cargo like Footwear — view port details, terminal info, and dwell times.
View port details →China has imposed retaliatory tariffs targeting 4 US export products.
View retaliation details →Tariff Timeline for China
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Section 301 List 2 tariffs (25%) on $16B take effect
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Frequently Asked Questions
The current total tariff rate on Footwear from China is 47.5%. This is composed of the following layers: MFN base rate: 10%; Section 301 duty: 25%. The effective tariff rate after all layers is 47.5%.
For a $10,000 shipment of Footwear from China, you can expect to pay approximately $4,750.00 in total duties at the current rate of 47.5%. Additional fees include the Merchandise Processing Fee (MPF) and, for ocean shipments, the Harbor Maintenance Fee (HMF). The total landed cost for a $10,000 order would be approximately $14,750.00, representing an effective cost increase of 47.5% over the FOB price. Use our tariff calculator for precise calculations based on your specific shipment value and shipping method.
Yes, Section 122 adds 0% to the tariff on Footwear from China. This surcharge was enacted on February 24, 2026 under Section 122 of the Trade Act and applies uniformly to imports from most countries. It stacks on top of the MFN base rate of 10%, contributing to the total rate of 47.5%.
Section 122 lapsed on July 24, 2026 when its 150-day statutory limit expired without renewal — but the landed cost on Footwear from China did not fall to zero. A forced-labor Section 301 duty of 12.5% took effect at 12:01 a.m. eastern time the same day, backfilling the lapsed surcharge. The total tariff rate is 47.5%; importers should treat the forced-labor duty — not the expired Section 122 surcharge — as the operative layer.
For Footwear, alternative sourcing countries to consider instead of China include Vietnam (effective rate: 32.5%), India (effective rate: 28%), Taiwan (effective rate: 25%). Compared to China's total effective rate of 47.5%, these alternatives may offer lower landed costs depending on the specific HTS classification. Use our country comparison tool to see a detailed side-by-side analysis of tariff costs.