Footwear, gaiters and the like; parts of such articles
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Footwear, gaiters and the like; parts of such articles
Common items in this chapter
- —Sports shoes (6404.11)
- —Leather shoes (6403)
- —Rubber boots (6401)
- —Sandals (6402/6403)
- —Slippers (6405)
Headings in this chapter (6)
Official HS 2022 four-digit headings. Each heading page lists its 6-digit subheadings with the official nomenclature texts.
- 6401 — Footwear; waterproof, with outer soles and uppers of rubber or plastic…
- 6402 — Footwear; with outer soles and uppers of rubber or plastics (excluding…
- 6403 — Footwear; with outer soles of rubber, plastics, leather or composition…
- 6404 — Footwear; with outer soles of rubber, plastics, leather or composition…
- 6405 — Footwear; other footwear n.e.c. in chapter 64
- 6406 — Footwear; parts of footwear; removable in-soles, heel cushions and sim…
Classification notes
Classification depends on outer sole material AND upper material — both matter. Duty rates 8-48% (US footwear duties are among the highest in the tariff schedule). Anti-dumping duties on Chinese and Vietnamese footwear in EU.
Frequent misclassification
The upper material determines the subheading, but many shoes combine leather and textile — classify by the material with the greatest external surface area of the upper.
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database