HS Code for Footwear: Classifying Shoes in Chapter 64
HS code for footwear: how the upper and outer sole decide headings 6401 to 6405, what counts as sports footwear, and the EU CN 2026 lines and duties for shoes.
The HS code for footwear is decided by two questions: what is the upper made of, and what is the outer sole made of? Chapter 64 of the Harmonized System turns those answers into headings 6401 to 6405, and the subheadings then add sports use, ankle height, size and, in the EU, gender. Because duty rates on shoes vary widely, the materials test is where the money is.
This guide is for importers, e-commerce sellers and customs brokers dealing with shoes, boots, sandals and slippers. It explains the chapter notes that decide classification, maps the headings, and gives EU Combined Nomenclature (CN) 2026 lines and duties as checked in October 2026.
The headings of Chapter 64
| Heading | Outer sole | Upper | Examples |
|---|---|---|---|
| 6401 | Rubber or plastics | Rubber or plastics, not stitched, riveted or similarly assembled to the sole | Waterproof moulded boots |
| 6402 | Rubber or plastics | Rubber or plastics | Plastic sandals, flip-flops, moulded clogs |
| 6403 | Rubber, plastics, leather or composition leather | Leather | Leather shoes, leather boots |
| 6404 | Rubber, plastics, leather or composition leather | Textile materials | Canvas sneakers, knit running shoes |
| 6405 | Other combinations | Other combinations | Footwear with uppers or soles of other materials |
| 6406 | - | - | Parts: uppers, soles, heels, removable insoles |
The notes that decide the heading
Note 4: which material counts
Shoes are rarely made of one material, so note 4 to Chapter 64 tells you which one to use:
- The upper: "the constituent material having the greatest external surface area", ignoring accessories and reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.
- The outer sole: "the material having the greatest surface area in contact with the ground", ignoring accessories or reinforcements such as spikes, bars, nails and protectors.
EU additional note 1 explains that "reinforcements" are pieces attached to the outside of the upper for extra strength, and that once they are removed, the visible material must still work as an upper, not as a lining. Additional note 2 says that textile layers without the properties of a normal outer sole, such as durability, are ignored when judging the sole.
Note 3: rubber, plastics and leather
Note 3 says that "rubber" and "plastics" include textile fabrics with an external layer of rubber or plastics visible to the naked eye, ignoring any resulting change of colour. A coated textile upper can therefore count as plastics, moving a shoe from 6404 to 6402. "Leather" means the goods of headings 4107 and 4112 to 4114.
Note 1: what Chapter 64 excludes
Note 1 sends several items elsewhere, including disposable foot coverings of flimsy material without applied soles, textile footwear without an outer sole glued, sewn or otherwise affixed or applied to the upper, worn footwear (heading 6309), orthopaedic footwear (heading 9021), and toy footwear or skates with blades or wheels attached (Chapter 95).
Sports footwear: a narrow term
Several subheadings single out "sports footwear", often with their own lines. Subheading note 1 to Chapter 64 limits the term, for subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, to:
- footwear designed for a sporting activity that has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
- skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Subheading 6404 11 goes further in its own wording: "sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like". Everyday fashion sneakers usually do not meet the sports footwear definition, so check the design against the wording rather than the marketing name.
EU duty rates in the CN 2026
Conventional duties in Chapter 64 differ sharply by heading, which is why the materials test matters.
| Heading | Typical conventional duty in the CN 2026 | Notes |
|---|---|---|
| 6401 | 17% | Waterproof moulded footwear |
| 6402 | 16.8% to 17% | Rubber or plastic uppers and soles |
| 6403 | Mostly 8%; some lines 5% | Leather uppers |
| 6404 | 16.9% to 17% | Textile uppers, including 6404 11 00 at 16.9% |
| 6405 | 3.5% to 17% depending on the line | Other materials |
These are conventional third-country rates. Preferences, suspensions and trade defence measures depend on the origin and date of import, so check TARIC for your case; see EU import duty and TARIC measures. The supplementary unit for footwear lines is pairs.
How the EU lines go further
Below the six-digit HS level, the CN splits many footwear lines by:
- ankle coverage: covering the ankle, covering the ankle but no part of the calf, or other;
- insole length: less than 24 cm, or 24 cm or more;
- gender: for men, for women, or footwear that cannot be identified as men's or women's;
- construction: for example, made on a base or platform of wood without an inner sole, or with a vamp of straps or with pieces cut out.
These details are rarely on a commercial invoice. Collect them from the supplier before you classify.
A worked example
A lace-up running-style shoe has an upper of knitted polyester with a thin plastic heel counter and a printed logo, and a rubber outer sole.
- Upper: the knitted textile has the greatest external surface area. The heel counter and logo are reinforcements or accessories and are ignored. The upper is textile.
- Outer sole: rubber, with the greatest area in contact with the ground.
- Heading: textile upper with a rubber sole points to 6404, and within it to the one-dash subheading for outer soles of rubber or plastics.
- Subheading: if the shoe is a training or running shoe within the wording of 6404 11, the CN line is 6404 11 00 (16.9% conventional duty in the CN 2026). Otherwise, the "other" lines of 6404 19 apply.
If the upper fabric were coated with a visible layer of plastic, note 3 could move the shoe to 6402. That is the kind of fact to record in your file. See the tariff classification audit trail.
Parts of footwear: heading 6406
Uppers and parts of uppers, outer soles and heels, removable insoles, heel cushions and gaiters fall under heading 6406. Note 2 to Chapter 64 excludes pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons and buttons from "parts"; they are classified by their own material or function.
In the CN 2026, the lines for uppers, outer soles and heels of rubber or plastics, and removable insoles carry a conventional duty of 3%, far below most complete footwear. That gap makes the boundary between parts and complete shoes worth checking. An assembly of an upper fixed to an inner sole, without an outer sole, has its own line in 6406 (6406 90 30). A shoe presented unassembled or incomplete but with the essential character of a finished shoe is classified as the shoe, under rule 2(a) of the general rules.
Before you declare
- Which material has the greatest external surface area on the upper, ignoring accessories and reinforcements?
- Which material has the greatest area in contact with the ground?
- Is any textile coated with a visible layer of rubber or plastics?
- Does the shoe meet the narrow sports footwear definition?
- Does it cover the ankle? What is the insole length? Men's, women's or neither?
- What does TARIC show for your origin and date?
Where HTS Pilot fits
Footwear is a category where descriptions often leave out the deciding fact. HTS Pilot extracts materials and construction from the description, and when the upper or sole material is missing, it asks a follow-up question rather than guessing. Each proposal comes with alternatives, reasons for choosing or ruling out codes, official sources and a confidence score. Results are suggestions for reference, not official classification decisions. See how a lookup works. For the general method, read how to find a TARIC code.
Key takeaways
- Footwear headings 6401 to 6405 are decided by the material of the upper and of the outer sole.
- Note 4 to Chapter 64: the upper is the material with the greatest external surface area; the sole is the material with the greatest area in contact with the ground.
- Coated textiles can count as rubber or plastics under note 3, which can change the heading.
- "Sports footwear" has a narrow legal definition; most fashion sneakers do not meet it.
- EU conventional duties range from about 3.5% to 17% across Chapter 64, so the materials test drives the cost.
Frequently asked questions
How do I find the HS code for shoes?
Identify two materials: the constituent material of the upper with the greatest external surface area, and the material of the outer sole with the greatest surface area in contact with the ground. Those two facts decide the heading between 6401 and 6405. Then work through the subheadings, which depend on factors such as sports use, ankle coverage, insole length and, in the EU, men's or women's footwear.
What is the HS code for sneakers?
It depends on the upper. Sneakers with uppers mainly of textile and outer soles of rubber or plastics fall under heading 6404; with uppers of leather, under 6403; with uppers of rubber or plastics, under 6402. Whether they count as sports footwear depends on the narrow definition in subheading note 1 to Chapter 64, which most everyday sneakers do not meet.
What counts as sports footwear in the HS?
For the sports footwear subheadings of headings 6402, 6403 and 6404, subheading note 1 to Chapter 64 limits the term to footwear designed for a sporting activity that has, or can take, spikes, sprigs, stops, clips, bars or the like, and to skating boots, ski-boots, snowboard boots, wrestling, boxing and cycling shoes. Subheading 6404 11 separately names tennis, basketball, gym and training shoes.
Are shoe parts classified with the shoes?
No. Parts of footwear, including uppers, outer soles and heels, removable insoles and heel cushions, fall under heading 6406. Note 2 to Chapter 64 excludes items such as laces, eyelets, buckles, ornaments and buttons from parts of heading 6406; those go to their own headings according to their material.
Sources
The official texts and pages this article relies on. Check them for the current version before you act.
This article is general information, not legal advice and not a classification decision. Tariff texts, rates and rulings change: check the current official sources, and ask the customs authority for a binding ruling where the answer matters.
