Shoes Import Duty & Landed Cost: South Korea to United States
Full 2026 tariff breakdown, customs duty calculations, and compliance alerts for importing into United States.
2026 Tariff & Cost Breakdown for Importing Shoes
Shoes imported into the United States incur a 10% customs duty rate. The 0% VAT rate applies. Duties are calculated on the CIF value in USD. Total costs include CIF value, 10% customs duty, and 0% VAT.
Cost Breakdown
| Component | Rate | Amount |
|---|---|---|
| Product Value | — | USD 99.45 |
| Shipping | — | USD 0.00 |
| Insurance | — | USD 0.00 |
| CIF Value | — | USD 99.45 |
| Customs Duty | 10% | USD 9.95 |
| Merchandise Processing Fee (MPF)Min $31.67, Max $614.35 | 0.3464% | USD 31.67 |
| Harbor Maintenance Fee (HMF) | 0.125% | USD 0.12 |
| VAT/GST | N/A (state sales tax varies) | USD 0.00 |
| Total Landed Cost | — | USD 141.19 |
HS Code Classification for Shoes
Primary HS Code: 6404192000 — What It Covers
HS 6404192000 classifies Shoes with leather uppers. This code applies to specific types of Shoes. The U.S. uses this code for tariff purposes.
Why Misclassification Carries Risk in United States
U.S. Customs and Border Protection enforces duty reassessment and potential fines for misclassification. Accurate HS code classification is critical for Shoes imports.
Step-by-Step Guide: Importing Shoes from South Korea to United States
Step 1: Verify Your HS Code & Product Description
Use the United States tariff lookup tool to verify the HS code for your Shoes. Check for binding tariff information to ensure accuracy.
Step 2: Gather Required Import Documents
Commercial Invoice Requirements
The commercial invoice must include the seller's name, buyer's name, Shoes description, quantity, weight, and CIF value in USD.
Certificate of Origin
A Certificate of Origin is required for KORUS FTA eligibility. The United States accepts the KORUS FTA origin certificate for Shoes imports.
Packing List & Shipping Documents
A bill of lading or airway bill is required for Shoes imports. The document must include specific United States requirements, such as the shipper's name and address.
Step 3: Calculate Your Landed Cost
Calculate the landed cost using the formula: CIF Value + Customs Duty (10% of CIF) + VAT/GST (0% of CIF + Duty) = Total Landed Cost in USD.
Step 4: Submit to United States Customs Authority
Submit the import declaration through the U.S. Customs and Border Protection's Automated Commercial Environment (ACE) system. Include the Importer Security Filing (ISF) 10+2 filing requirement.
Step 5: Pay Duties & Clear Goods
Pay duties through authorized payment methods, such as the U.S. Customs and Border Protection's online payment system. Clearance typically takes a few days.
How to Legally Reduce Duty on Shoes Imports into United States
Applicable Free Trade Agreements in 2026
The KORUS FTA reduces or eliminates tariffs on certain Shoes imports from South Korea. Check eligibility for duty reduction benefits.
Duty Deferral Options: Bonded Warehouses & FTZs
US Foreign Trade Zones (FTZ) allow duty deferral for Shoes imports. Duties are paid when the goods are released from the FTZ.
Preferential Tariff Programs
The US GSP program offers preferential tariffs for eligible Shoes imports. Check program requirements and eligibility.
United States Customs Compliance Rules for Shoes
U.S. Customs and Border Protection Requirements for Shoes
U.S. Customs and Border Protection requires standard customs documentation for Shoes imports. No special product certifications are required beyond this documentation.
De Minimis Threshold
The de minimis threshold is 800 USD. Shipments below this value are exempt from some customs requirements, but still require compliance with U.S. regulations.
Frequently Asked Questions About Shoes Import Duty from South Korea to United States
What is the duty rate for Shoes imported from South Korea?
The duty rate for Shoes imported from South Korea is 10%. This rate applies to most types of Shoes.
What documents are required for importing Shoes from South Korea?
A commercial invoice, Certificate of Origin, and bill of lading or airway bill are required for Shoes imports. Additional documents may be needed for specific types of Shoes.
Is my shipment eligible for the KORUS FTA?
Check the KORUS FTA origin certificate requirements to determine eligibility for duty reduction benefits on your Shoes import.
What are the penalties for non-compliance with U.S. customs regulations?
U.S. Customs and Border Protection enforces duty reassessment and potential fines for non-compliance. Penalties can be significant, so ensure accurate classification and documentation for your Shoes imports.
What is the typical clearance timeline for Shoes imports?
Clearance typically takes a few days, but can vary depending on the complexity of the shipment and U.S. Customs and Border Protection processing times.
Can I import used Shoes from South Korea into the United States?
Yes, used Shoes can be imported from South Korea, but may be subject to additional regulations and requirements. Check with U.S. Customs and Border Protection for specific guidelines.