HS 640411 Footwear with outer soles of rubber or plastics
Quick Answer: Footwear with outer soles of rubber or plastics imported under HS 640411 enters the UK at 16.00%, the EU at 16.90%, and the US with a range of rates, including 35% and 10.5%, with many trade agreements offering duty-free entry. This classification specifically covers footwear where the outer sole is made from rubber or plastic, and the upper part is constructed from textile materials. Importers should be aware of the significant duty variations across major markets, necessitating careful tariff research for each destination. According to CustomTariffs data, understanding these nuances is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404110000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404110000 | 16.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404118530 | — | — | ["prs."] |
| 6404119010 | — | — | ["prs."] |
| 640411 | — | — | — |
| 64041120 | 10.5% | Free (17 programs) | — |
| 6404112030 | — | — | ["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 6404.11?
Imports of Footwear with outer soles of rubber or plastics 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 640411 cover?
This subheading covers footwear with outer soles of rubber or plastics, and uppers of textile materials. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category specifically includes athletic footwear, tennis shoes, basketball shoes, gym shoes, and similar footwear. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, emphasizing that the defining characteristic is the combination of textile uppers and rubber or plastic outer soles, designed for sports or leisure activities.
What falls outside HS 640411?
The following products are excluded from HS 640411: footwear with outer soles of rubber or plastics but with uppers of leather (classified under 6402), footwear with outer soles and uppers of rubber or plastics (classified under 6402), and footwear with outer soles of other materials such as wood, cork, or straw (classified under 6401 or 6403). Also excluded are footwear with textile uppers and outer soles of materials other than rubber or plastics, such as leather or wood, which would fall under different headings within Chapter 64.
What are common classification mistakes for HS 640411?
A common error is misinterpreting the material of the upper or the outer sole. For instance, mistaking a rubberized textile upper for a plastic upper, or classifying footwear with a composite sole that includes materials other than rubber or plastic under this heading. According to General Rule of Interpretation (GRI) 3(b) for composite goods, classification is determined by the essential character, which for footwear often relates to the material that gives the item its most significant feature or function. Incorrectly applying this rule can lead to misclassification.
How should importers classify products under HS 640411?
The correct procedure for classifying footwear under HS 640411 involves a thorough examination of the product's construction. Importers and customs brokers must verify the material of the outer sole (must be rubber or plastic) and the material of the upper (must be textile). Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing the Explanatory Notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.
How is the duty calculated for products under HS 640411?
A pair of men's running shoes weighing 0.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $1.50. This is calculated using the Most Favored Nation (MFN) duty rate of 3.0% ad valorem, applied to the declared value ($50.00 × 0.03 = $1.50). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 6404.11.90, which is the specific sub-classification for such athletic footwear.
Which trade agreements reduce duties for HS 640411?
Several free trade agreements may reduce the applicable duty rate for HS 640411, 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) also offers preferential rates, often Free, for qualifying goods from member countries like Vietnam. To claim these preferences, a valid Certificate of Origin or a self-certified origin statement, as per the specific agreement's requirements, is typically mandated.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 640411, covering footwear with outer soles of rubber or plastics and uppers of textile materials?
The Most Favored Nation (MFN) duty rate for HS 640411 can vary significantly. For instance, the United States applies a rate of 35% ad valorem. Other countries may have different rates, such as 16.00% or 16.90%. It is crucial to consult the specific tariff schedule of the importing country for the precise rate. For example, under the Harmonized Tariff Schedule of the United States (HTSUS), the standard rate is 35% ad valorem.
How is the import duty for HS code 640411 calculated, and can you provide an example?
Import duty for HS 640411 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 footwear classified under 640411 has a customs value of $10,000 and the MFN duty rate is 35% (as in the US), the duty amount would be $10,000 \times 0.35 = $3,500. Some countries may also apply specific duties based on quantity (e.g., per pair), so always verify the duty calculation basis.
What preferential duty rates are available for HS code 640411 under various trade agreements, and which countries benefit?
Preferential duty rates for HS 640411 are often available under Free Trade Agreements (FTAs). For example, under the US HTSUS, goods originating from countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and others may receive duty-free treatment (Free). Importers must ensure they have the necessary proof of origin documentation, such as a Certificate of Origin, to claim these preferential rates. Always check the specific terms and conditions of each trade agreement.
What are the key classification criteria for footwear to be classified under HS code 640411?
To be classified under HS code 640411, footwear must meet specific criteria: the outer sole must be made of rubber or plastics, and the upper (the part covering the foot) must be made of textile materials. This code specifically covers sports footwear, tennis shoes, gym shoes, basketball shoes, and similar footwear. If the upper is made of leather or composition leather, or if the outer sole is made of other materials (like wood or natural rubber), a different HS code would apply. The World Customs Organization (WCO) provides Explanatory Notes that offer detailed guidance on these distinctions.
What documentation is typically required for importing footwear under HS code 640411, especially when claiming preferential duty rates?
Standard import documentation for HS 640411 includes a commercial invoice, packing list, and bill of lading or air waybill. When claiming preferential duty rates under a Free Trade Agreement, a valid Certificate of Origin is usually mandatory. This document certifies that the goods meet the rules of origin stipulated by the agreement. Some customs authorities may also require product safety certifications or specific labeling information depending on the destination country's regulations. Always confirm the exact requirements with the customs authority of the importing country or your customs broker.