HS 640212 Sports footwear
Quick Answer: Sports footwear imported under HS 640212 enters the UK at 16.00%, the EU at 17.00%, and the US at 35% under the MFN rate. This classification covers footwear designed for athletic activities, including specialized shoes for sports like tennis, basketball, and football, as well as general sports shoes. It excludes footwear with outer soles and uppers of rubber or plastics if not designed for sports. Importers should verify specific product design and intended use against the detailed Explanatory Notes to ensure correct classification. According to CustomTariffs data, significant duty rate variations exist across major markets, necessitating careful planning for international trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402120000 | — | — | — |
| 6402121000 | 16.00 % | — | — |
| 6402129000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402120000 | 17.00 % | — | — |
| 6402129000 | 17.00 % | — | — |
| 6402121000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402120000 | Free | — | ["prs."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 640212 cover?
This subheading covers sports footwear, including footwear with outer soles and uppers of rubber or plastics, specifically designed for athletic activities. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category encompasses items like tennis shoes, basketball shoes, running shoes, and ski-boots, provided they are intended for sporting use and meet specific design criteria for that purpose.
What falls outside HS 640212?
The following products are excluded from HS 640212: general-purpose footwear not specifically designed for sports, such as casual sneakers or walking shoes that lack specialized athletic features. Also excluded are footwear for water sports that do not fit the definition of athletic footwear, and specialized protective footwear not primarily intended for sport. For instance, heavy-duty work boots or simple beach sandals would be classified under different headings, even if made of rubber or plastic.
What are common classification mistakes for HS 640212?
A common error is misclassifying casual footwear that resembles sports shoes but lacks the specific technical features and design intended for athletic performance. General Interpretative Rule 1 (GIR 1) of the Harmonized System emphasizes classification by the most specific heading and note. Importers may incorrectly classify fashion sneakers or lifestyle shoes as sports footwear, leading to incorrect duty payments, when they should be classified under a more general heading for footwear with outer soles and uppers of rubber or plastics.
How should importers classify products under HS 640212?
The correct procedure for classifying products under HS 640212 involves a thorough examination of the footwear's design, intended use, and construction. Importers and customs brokers must consult the official tariff schedule (e.g., USITC HTS, EU TARIC, UK Trade Tariff) and relevant Explanatory Notes. Key considerations include whether the footwear is specifically designed for a particular sport, its construction features (e.g., cushioning, support, traction), and its overall performance characteristics for athletic activities.
How is the duty calculated for products under HS 640212?
A pair of men's running shoes weighing 0.8 kg and declared at a customs value of $100 USD would attract a US duty of $12.00. This is calculated using the Most Favored Nation (MFN) duty rate of 12% ad valorem, applied to the declared customs value ($100 USD × 0.12 = $12.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule, HTSUS, for subheading 6402.12.10.
Which trade agreements reduce duties for HS 640212?
Several free trade agreements may reduce the applicable duty rate for HS 640212, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from certain developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 640212 (Sports footwear)?
Import duty rates for HS code 640212 can vary significantly by country and trade agreement. For example, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is 16.00% ad valorem. However, preferential rates may apply under trade agreements. For instance, footwear imported from countries with a Free Trade Agreement (FTA) with the U.S. might have a reduced or zero duty rate, provided it meets the rules of origin. Always consult the latest HTS for the specific country of import and the applicable trade agreements.
How is 'Sports footwear' classified under HS code 640212, and what are the key criteria?
HS code 640212 covers sports footwear with outer soles and uppers of rubber or plastics. The key classification criterion is that the footwear must be designed for athletic activities. This includes footwear intended for specific sports such as basketball, tennis, football, and running. It generally excludes footwear that, while suitable for sports, is primarily designed for general leisure wear or casual use. The WCO's Explanatory Notes to Chapter 64 provide further guidance on distinguishing sports footwear from other categories.
What documentation is typically required for importing sports footwear under HS code 640212?
Standard documentation for importing sports footwear (HS 640212) includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the country of import and the origin of the goods, a certificate of origin may be required, especially if preferential duty rates are claimed under a Free Trade Agreement. Importers should also be prepared to provide product specifications or marketing materials that demonstrate the footwear's design for athletic purposes, should customs authorities request further verification of classification.
How are import duties calculated for HS code 640212, and can you provide an example?
Import duties for HS code 640212 are typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the goods. For example, if a shipment of sports footwear (HS 640212) has a declared customs value of $10,000 USD and the applicable MFN duty rate is 16.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.16 (Duty Rate) = $1,600 USD. Some countries may also apply specific duties based on quantity (e.g., per pair), or a combination of ad valorem and specific duties. Always verify the exact duty calculation method with the customs authority of the importing country.
Which common trade agreements might offer preferential duty rates for HS code 640212, and how can importers benefit?
Several trade agreements can provide preferential duty rates for HS code 640212. For example, the United States-Mexico-Canada Agreement (USMCA) may offer reduced or zero duties for qualifying footwear originating from Canada or Mexico. Similarly, agreements like the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with third countries can impact duty rates into the EU. To benefit, importers must ensure the footwear meets the specific 'rules of origin' stipulated in the relevant trade agreement and possess the required proof of origin documentation, such as a certificate of origin or origin declaration.