HS 640299 Other
Quick Answer: Footwear imported under HS 640299 enters the UK at 16.00%, the EU at 16.80%, and the US at 37.5% (MFN). This residual category, "Other," encompasses footwear not specifically classified elsewhere in Chapter 64, provided the outer sole and upper are made of rubber or plastics. This broad classification means careful product examination is crucial to ensure correct duty application. Trade agreements can significantly impact US duties, with some partners enjoying duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and trade pacts.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402993900 | 16.00 % | — | — |
| 6402995000 | 16.00 % | — | — |
| 6402999100 | 16.00 % | — | — |
| 6402990000 | — | — | — |
| 6402990500 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402990000 | — | — | — |
| 6402991000 | 16.80 % | — | — |
| 6402993900 | 16.80 % | — | — |
| 6402999100 | 16.80 % | — | — |
| 6402999600 | 16.80 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402999005 | — | — | ["prs."] |
| 6402992530 | — | — | ["prs."] |
| 6402990800 | 37.5% | Free (16 programs) | ["prs."] |
| 6402992100 | 20% | Free (16 programs) | ["prs."] |
| 6402990400 | 6% | Free (17 programs) | ["prs."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
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.
Which Trade Agreements Reduce Duties for HS 6402.99?
Imports of Other may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 640299 cover?
This subheading covers footwear with outer soles and uppers of rubber or plastics, which are not specifically covered by other headings within Chapter 64 of the Harmonized System. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, this category is a residual one for footwear where neither the outer sole nor the upper is made of leather, composition leather, rubber, plastics, textiles, or metal, and where the footwear is not sports footwear or other specifically classified items. It is crucial to examine the material composition of both the outer sole and the upper to ensure correct classification.
What falls outside HS 640299?
The following products are excluded from HS 640299: footwear with outer soles of rubber or plastics and uppers of textiles (classified under 6404.19), footwear with outer soles of rubber or plastics and uppers of leather or composition leather (classified under 6403.99), sports footwear (classified under 6402.10), footwear with uppers of rubber or plastics that are molded in one piece with the outer soles (classified under 6402.20), and footwear with uppers of rubber or plastics that are not attached to the outer sole by stitching, riveting, nailing, or similar processes (classified under 6402.20). Footwear for infants are also typically classified elsewhere.
What are common classification mistakes for HS 640299?
A common error is misinterpreting the primary material of the upper or outer sole, leading to classification under a more specific heading. For instance, if the upper is predominantly textile, it would fall under 6404.19, not 640299. Another mistake involves overlooking the specific exclusions for sports footwear or footwear with molded uppers. Importers must carefully consult the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes.
How should importers classify products under HS 640299?
The correct procedure for classifying footwear under HS 640299 involves a systematic examination of the product's construction. Importers and customs brokers must first identify the materials comprising the outer sole and the upper. If both are of rubber or plastics, and the footwear does not meet the criteria for other more specific headings within 6402 or Chapter 64, then 640299 is the appropriate classification. It is essential to consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, for detailed notes and definitions.
How is the duty calculated for products under HS 640299?
A pair of women's casual sandals with rubber outer soles and plastic uppers, weighing 0.3 kg per pair 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 for subheading 640299.97.
Which trade agreements reduce duties for HS 640299?
Several free trade agreements may reduce the applicable duty rate for HS 640299, 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. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries. Documentation required to claim preference under USMCA typically includes a self-certified origin statement on the commercial invoice, while CPTPP may require a certificate of origin.
```Which HS Codes Are Related?
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FAQ
What is the standard import duty rate for HS code 640299?
The standard Most Favored Nation (MFN) duty rate for HS code 640299, which covers 'Other footwear, with outer soles and uppers of rubber or plastics', can vary. For instance, under the US Harmonized Tariff Schedule (HTS), the general rate is 16.00% ad valorem. It is crucial to consult the latest USITC HTSUS for the most current rate, as these can be subject to change. The calculation is based on the declared value of the imported goods.
How are preferential duty rates applied to HS code 640299 under trade agreements?
Preferential duty rates for HS code 640299 are available to goods originating from countries with which a trade agreement is in force. For example, under the US HTSUS, footwear classified under 640299 may enter duty-free if it originates from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), among others, provided all rules of origin are met. Importers must possess valid proof of origin documentation.
Can you provide an example of how import duty is calculated for HS code 640299?
Certainly. If a shipment of footwear classified under HS 640299 has an declared customs value of $10,000 USD and the applicable MFN duty rate is 16.00% ad valorem, the import duty would be calculated as follows: $10,000 (value) × 0.16 (duty rate) = $1,600 USD. This amount represents the duty payable to customs. Always verify the specific duty rate applicable to your country of origin and destination.
What specific criteria determine if footwear falls under HS code 640299?
HS code 640299 applies to footwear, not put up by the retail sale, with outer soles and uppers of rubber or plastics, which are not specifically covered by other headings within Chapter 64. This means the footwear's outer sole and upper must be primarily made of rubber or plastic. If the upper is made of textile materials, it would likely be classified under HS code 6404.19. If the outer sole is of rubber or plastic but the upper is of leather, it would fall under HS code 6403.99. A detailed examination of the material composition of both the upper and outer sole is essential for accurate classification.
What documentation is typically required for importing goods under HS code 640299?
When importing footwear under HS code 640299, standard import documentation is required. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and potentially a certificate of origin if claiming preferential duty rates under a trade agreement. Depending on the importing country and the specific product, additional certifications related to safety standards or material compliance may be necessary. Consult the customs authority of the importing country for a comprehensive list.