HS HEADING 6402

Footwear; with outer soles and uppers of rubber or plastics (excluding waterproof footwear)

HEADING

6402

CHAPTER

64 — Footwear, gaiters and the like; parts of such articles

In plain English

This heading covers footwear with outer soles and uppers made of rubber or plastics, excluding waterproof versions. The items are divided into sports shoes, sandals with straps attached by plugs, and other types based on how much of the ankle they cover. Sports footwear includes ski boots, snowboard boots, cross-country ski shoes, and other athletic shoes. Non-sports footwear is categorized by whether it covers the ankle or not.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (5)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

6402.12

Sports footwear; with outer soles and uppers of rubber or plastics, ski-boots, cross-country ski footwear and snowboard boots

6402.19

Sports footwear; (other than ski-boots, snowboard boots or cross-country ski footwear), with outer soles and uppers of rubber or plastics

6402.20

Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs

6402.91

Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics

6402.99

Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics

Chapter 64 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 in this chapter

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.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 64

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