HS HEADING 6404

Footwear; with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

HEADING

6404

CHAPTER

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

In plain English

This heading covers footwear with outer soles made of rubber, plastics, leather, or composition leather and uppers made of textile materials. The goods are divided into sports footwear, such as tennis, basketball, gym, and training shoes, which have outer soles of rubber or plastics. Other non-sports footwear is categorized by whether its outer sole is made of rubber or plastics, or if it is made of leather or composition leather.

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

6-digit subheadings (3)

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

6404.11

Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber or plastics and uppers of textile materials

6404.19

Footwear; (other than sportswear), with outer soles of rubber or plastics and uppers of textile materials

6404.20

Footwear; outer soles of leather or composition leather, uppers of textile materials

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

← Chapter 64