HS 640220 Footwear with upper straps or thongs assembled to the sole by means of plugs
Quick Answer: Footwear with upper straps or thongs assembled to the sole by means of plugs enters the UK at 16.00%, the EU at 17.00%, and the US at 35% under the MFN rate. This HS code specifically covers sandals and similar footwear where the upper part, consisting of straps or thongs, is attached to the sole through a plug that passes between the toes or through the sole. This classification is crucial for ensuring accurate duty payments and compliance. According to CustomTariffs, importers and exporters should verify specific country-specific duty rates and any applicable trade agreements that might alter these percentages.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402200000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402200000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402200000 | 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 to Classify This HS Code?
What products does HS 640220 cover?
This subheading covers footwear with upper straps or thongs assembled to the sole by means of plugs, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This typically includes flip-flops and sandals where the upper material, often a Y-shaped strap, is secured to the footbed or sole through a plug or post that passes through a hole in the sole. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail, emphasizing the method of assembly as the primary classification criterion for this specific category of footwear.
What falls outside HS 640220?
The following products are excluded from HS 640220: footwear where the upper is attached to the sole by stitching, vulcanization, or other means not involving plugs; footwear with uppers made entirely of textile materials (which would fall under other headings); and footwear with substantial uppers that are not merely straps or thongs. For instance, athletic sandals with extensive strapping systems or closed-toe sandals with a plug-in element but also a significant upper would likely be classified elsewhere, potentially under HS 640299 if not specifically covered by another subheading.
What are common classification mistakes for HS 640220?
A common error is misinterpreting "assembled to the sole by means of plugs." Importers may incorrectly classify footwear with straps that are glued or stitched to the sole, even if a small plug is present for decorative purposes or minor reinforcement. According to General Interpretative Rule 1 (GIR 1) of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If the primary method of assembly is not via a plug passing through the sole, it does not meet the criteria for HS 640220.
How should importers classify products under HS 640220?
The correct procedure for classifying footwear under HS 640220 involves a thorough examination of the product's construction. Importers and customs brokers must verify that the upper, consisting of straps or thongs, is indeed attached to the sole by a plug that passes through the sole. Reviewing product specifications, technical drawings, and even physical samples is crucial. Consulting official tariff databases like the USITC HTS or the EU TARIC for specific product examples and explanatory notes will ensure accurate classification.
How is the duty calculated for products under HS 640220?
A pair of men's rubber flip-flops weighing 0.3 kg and declared at a customs value of $15.00 USD would attract a US duty of $2.25. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($15.00 × 0.15 = $2.25). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6402.20.00, which specifies a 15% ad valorem duty for this product category.
Which trade agreements reduce duties for HS 640220?
Several free trade agreements may reduce the applicable duty rate for HS 640220, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, footwear originating from Mexico or Canada may enter the United States duty-free if it meets the rules of origin. To claim this preference, a self-certified origin statement is typically required. Additionally, agreements with developing countries under the Generalized System of Preferences (GSP) may offer reduced or zero duty rates, often requiring a GSP Form A for documentation.
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FAQ
What are the typical import duty rates for HS code 640220 (footwear with upper straps or thongs assembled to the sole by means of plugs)?
The Most Favored Nation (MFN) duty rate for HS code 640220 can vary significantly by country. For instance, in the United States, the rate is 16.00% ad valorem. In the European Union, under the TARIC system, the rate is often 17.00% ad valorem, though this can be subject to specific trade agreements or origin. The UK Trade Tariff also lists rates, which may differ. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment. Always verify the current rates as they can be updated.
What specific criteria define footwear under HS code 640220, distinguishing it from other categories?
HS code 640220 specifically covers footwear where the upper consists of straps or thongs. The defining characteristic is how these straps or thongs are attached to the sole: they must be assembled to the sole by means of plugs. A 'plug' in this context refers to a piece of material (often rubber or plastic) that passes through the sole and is then secured, typically by being heated or molded, to hold the strap or thong in place. This method of assembly is key to classifying footwear under this heading, differentiating it from footwear with uppers of other materials or assembled by different methods.
How is the import duty for HS code 640220 calculated, and can you provide an example?
The duty for HS code 640220 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if the MFN duty rate for the United States is 16.00% and you import footwear classified under 640220 with a declared customs value of $10,000, the import duty would be calculated as: $10,000 (Value) × 16.00% (Duty Rate) = $1,600. Importers must ensure accurate valuation and be aware of any potential additional duties or taxes that may apply.
What documentation is typically required for importing footwear under HS code 640220?
Standard import documentation for HS code 640220 generally includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Depending on the country of origin and destination, a certificate of origin may be required to claim preferential duty rates under trade agreements. Some countries may also require specific product safety or compliance declarations, especially for consumer goods like footwear. It is advisable for importers and customs brokers to consult the importing country's customs authority for a comprehensive list of required documents.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, affect the duty rates for HS code 640220?
Yes, trade agreements can significantly impact duty rates for HS code 640220. For example, if footwear originates from a country that is a party to a Free Trade Agreement (FTA) with the importing country (e.g., USMCA for the US, or various FTAs for the EU), it may qualify for preferential duty rates, potentially even duty-free entry. To benefit from these reduced or eliminated duties, importers must typically provide a valid Certificate of Origin and ensure the goods meet the rules of origin stipulated in the agreement. Always verify the specific terms and origin requirements of applicable trade agreements with the customs authority of the importing country.