HS HEADING 6405

Footwear; other footwear n.e.c. in chapter 64

HEADING

6405

CHAPTER

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

In plain English

This heading covers footwear and similar items, including parts of such articles, that are not classified elsewhere in the chapter. The goods are divided based on the material used for the upper part of the shoe. One category includes footwear with uppers made of leather or composition leather. Another category covers footwear with textile uppers, while a final category captures all other footwear not mentioned in the previous groups.

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.

6405.10

Footwear; with uppers of leather or composition leather, n.e.c. in chapter 64

6405.20

Footwear; with uppers of textile materials, n.e.c. in chapter 64

6405.90

Footwear; n.e.c. in chapter 64

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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