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The independent observatory for US trade — ship movements, customs records and policy events, measured and tested.

What China actually pays on footwear made on a base or platform of wood

Importers of HS 6403.99 (footwear made on a base or platform of wood) from China actually paid 26.46% on the taxed portion of the value in 2026-06 — 25.71% across everything shipped, taxed or not. Measured from official duty receipts, not the rulebook: the statutory MFN base rate on this code is 8%. Over the window the rate on the taxed portion moved 16.82% → 26.46%, with the largest single step +15.4pp in 2025-05. Measured from official US duty receipts · as-of 2026-06 · confidence: measured, not modelled. The HTS base rate is 8% — importers actually paid 26.46%, so the trade-war overlay added 18.5 pts, measured at the border (not a summed rulebook estimate). Reproduce exactly: tariff_story(hs: "6403.99", origin: "China") · see it at trimtabist.com/tariffs

China paid 26.46% on HS 6403.99 — the schedule says 8% Collected rate on the taxed value — measured from US duty receipts, not the rulebook 26.46% HTS base 8% — the rulebook floor2023-072024-122026-06 Measured · as-of 2026-06 · Trimtab US Tariffs & Trade Ledger · trimtabist.com

HS 6403.99. The schedule base rate is 8%; importers from China actually paid 26.46% on the dutiable value in 2026-06 — the trade-war overlay added 18.5 points, measured at the border. Measured, not modelled.

Over the window the collected rate moved 16.82% (2023-07) → 26.46% (2026-06), largest single step +15.4pp in 2025-05.

Landed cost vs the benchmark

Vietnam's lower duty (18.83% vs 25.71%) lets it price up to 5.8% above China at the factory and still match on duty-inclusive customs cost. But on the LATEST measured prices, China actually lands cheaper — $15.34/kg vs $22.39/kg (duty in, freight out).

The trade-war measures that name China or this sector

15 Chapter-99 measures name China; scope mapping is partial (several annexes are PDFs) — absence never means exemption. They do not sum, and some are product-specific — the collected rate above is the composed truth.

Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Prop
measure 9903.91.03 · Federal Register citation
+100%
Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Prop
measure 9903.91.08 · Federal Register citation
+100%
Notice of Modification and Proposed Modification of Section 301 Action: China's Targeting of the Maritime, Log
measure 9903.91.14 · Federal Register citation
+100%
Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Prop
measure 9903.91.02 · Federal Register citation
+50%
Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Prop
measure 9903.91.05 · Federal Register citation
+50%
Notice of Modification: China's Acts, Policies and Practices Related to Technology Transfer, Intellectual Prop
measure 9903.91.07 · Federal Register citation
+50%
9903.01.64
measure 9903.01.64
+35%
Notice of Implementation of Additional Duties on Products of the People's Republic of China Pursuant to the…
measure 9903.01.63 · Federal Register citation
+34%

Go deeper

All goods from China · the whole tariff ledger · 1 CBP ruling cite this code · reproduce: tariff_story(hs: "6403.99", origin: "China") via /connect. Not customs or legal advice.

In print: “What China actually pays on footwear made on a base or platform of wood (HS 6403.99)” — Trimtab US Trade Ledger (TT-010 Duty receipts), US Census imports-for-consumption records — trimtabist.com/tariff/640399/china