HS 640312 Sports footwear
Quick Answer: Sports footwear imported under HS 640312 enters the UK at 8.00% ad valorem, the EU at 8.00% ad valorem, and the US with rates varying from Free to 20% ad valorem depending on specific product characteristics. This code specifically covers footwear designed for sports, including athletic shoes with outer soles of rubber, plastics, leather, or composition leather, and uppers of leather or composition leather. Importers should carefully review the specific subheadings within the US tariff schedule to determine the applicable duty rate. Exporters should be aware of these jurisdictional differences. CustomTariffs aggregates this data, highlighting the importance of precise classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403120000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403120000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403126000 | Free | — | ["prs."] |
| 640312 | — | — | — |
| 6403123000 | 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 640312 cover?
This subheading covers sports footwear with outer soles and uppers of rubber, plastics, leather or composition leather, specifically designed for particular sports. According to the World Customs Organization's Harmonized System Nomenclature, this includes footwear for sports such as tennis, basketball, gymnastics, and football. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is the specific design and construction for athletic performance, often featuring specialized sole patterns for grip and cushioning for impact absorption, with a minimum duty rate of 0% and a maximum of 20% ad valorem depending on the specific country of origin and trade agreement.
What falls outside HS 640312?
The following products are excluded from HS 640312: general-purpose sports footwear not specifically designed for a particular sport, such as casual sneakers or walking shoes, and footwear where the outer sole and upper are made of materials other than rubber, plastics, leather, or composition leather. For instance, athletic footwear with textile uppers and rubber soles would typically be classified under HS 6402. Similarly, hiking boots designed for general outdoor use rather than a specific competitive sport would likely fall under a different subheading within HS 6403, often with a higher duty rate, potentially up to 15% in some jurisdictions.
What are common classification mistakes for HS 640312?
A common error is misinterpreting the "designed for particular sports" criterion. Importers may incorrectly classify general athletic shoes or casual sneakers as sports footwear under 640312 when they lack the specialized features for specific sports. This can lead to incorrect duty payments. According to General Rule of Interpretation (GRI) 3(b), when goods are described by several headings, the heading which provides the most specific description shall be preferred. For example, a shoe designed for running, with specialized cushioning and tread, clearly fits 640312, whereas a fashion sneaker with a rubber sole and leather upper would not.
How should importers classify products under HS 640312?
The correct procedure for classifying sports footwear under HS 640312 involves a detailed examination of the product's design, construction, and intended use. Importers and customs brokers must consult the official HS Explanatory Notes and national tariff schedules, such as the USITC HTS or the UK Trade Tariff. Key factors include the materials of the outer sole and upper, and whether the footwear is specifically engineered for a particular sport, evidenced by features like specialized tread patterns, ankle support, or shock absorption technology, with duty rates varying from 0% to 20%.
How is the duty calculated for products under HS 640312?
A pair of men's tennis shoes, weighing 0.8 kg and declared at a customs value of $100 USD, would attract a US duty of $10.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for HS code 6403.12.00. The calculation is: 10% of $100 USD = $10.00 USD. This rate is applicable for goods originating from countries not benefiting from preferential trade agreements, with specific rates varying by country and trade status.
Which trade agreements reduce duties for HS 640312?
Several free trade agreements may reduce the applicable duty rate for HS 640312, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates, potentially Free, for qualifying goods from member countries like Vietnam. Documentation required to claim these preferences typically includes a self-certified origin statement for USMCA and a certificate of origin for CPTPP, with specific requirements varying by jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640312 (Sports footwear)?
Import duty rates for HS code 640312, which covers sports footwear with outer soles and uppers of rubber, plastics, leather or composition leather, vary by country. For example, the U.S. Most Favored Nation (MFN) rate is 8.00% ad valorem. The European Union's TARIC system often shows rates around 8.00% ad valorem for many origins, but specific preferential rates under trade agreements can be lower or even free. The UK Trade Tariff also lists rates, which can differ. Always consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin and product.
How is the import duty for HS code 640312 calculated, and can you provide an example?
Import duty for HS code 640312 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of sports footwear under HS 640312 has a declared customs value of $10,000 USD and the applicable duty rate is 8.00% ad valorem, the duty would be calculated as: $10,000 (value) × 0.08 (duty rate) = $800 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's crucial to verify the exact duty calculation method in the destination country's tariff.
What are the key classification criteria for footwear to fall under HS code 640312?
To be classified under HS code 640312, footwear must meet specific criteria. The 'outer soles and uppers of rubber, plastics, leather or composition leather' is a primary defining characteristic. Furthermore, the footwear must be designed for sports activities. This includes items like athletic shoes, tennis shoes, basketball shoes, and similar specialized footwear intended for athletic performance. Footwear designed for general wear, even if comfortable, would not typically fall under this specific heading unless explicitly designed for a sport. The World Customs Organization (WCO) provides explanatory notes that further detail the scope of 'sports footwear'.
Which common trade agreements might offer preferential duty rates for HS code 640312?
Several trade agreements can impact duty rates for HS code 640312. For instance, goods originating from countries that are part of the EU's Generalized Scheme of Preferences (GSP) or specific Free Trade Agreements (FTAs) with the EU may benefit from reduced or zero duty rates under the TARIC system. Similarly, the USMCA (United States-Mexico-Canada Agreement) can provide preferential treatment for qualifying goods moving between these North American countries. The UK also has numerous trade agreements post-Brexit that could affect imports. Importers must verify the rules of origin for their specific product and the relevant trade agreement to claim preferential treatment.
What documentation is typically required when importing sports footwear under HS code 640312?
When importing sports footwear under HS code 640312, standard import documentation is usually required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a Certificate of Origin may be necessary to claim preferential duty rates under trade agreements. Depending on the importing country and the specific product, additional documents like a safety compliance certificate or a declaration of conformity might be requested to ensure the goods meet local standards. Customs brokers play a vital role in advising on and ensuring all necessary documentation is accurate and complete for smooth clearance.