HS HEADING 6406

Footwear; parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, le.g.ings and similar articles, and parts thereof

HEADING

6406

CHAPTER

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

In plain English

This category includes footwear along with its various components, such as removable insoles, heel cushions, gaiters, and leggings. The items are separated based on their specific materials and construction. One group covers parts like uppers, excluding stiffeners, while another focuses on outer soles and heels made from rubber or plastics. Any remaining footwear parts not listed elsewhere fall into a final, catch-all group.

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.

6406.10

Footwear; parts, uppers and parts thereof, other than stiffeners

6406.20

Footwear; parts, outer soles and heels, of rubber or plastics

6406.90

Footwear; parts, n.e.c. in heading 6406

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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