HS 640419 Other
Quick Answer: Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, not elsewhere specified, imported under HS 640419 enters the UK at 16.00%, the EU at 16.90%, and the US with a wide range of rates, including 35% and duty-free for certain trade agreements. This residual classification applies to textile footwear not covered by more specific headings within Chapter 64. Importers should carefully verify the specific subheadings and applicable rates for their particular product, as the US, in particular, has numerous classifications under this code. According to CustomTariffs data, understanding these nuances is crucial for accurate duty assessment and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404190000 | — | — | — |
| 6404191000 | 16.00 % | — | — |
| 6404199000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404191000 | 16.90 % | — | — |
| 6404190000 | — | — | — |
| 6404199000 | 16.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6404192515 | — | — | ["prs."] |
| 6404192530 | — | — | ["prs."] |
| 6404192520 | — | — | ["prs."] |
| 6404193915 | — | — | ["prs."] |
| 6404196115 | — | — | ["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 6404.19?
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 640419 cover?
This subheading covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, not elsewhere specified within heading 6404. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is for shoes where the primary upper material is fabric, and the sole is made of rubber, plastic, leather, or composition leather, but which do not fit into more specific subheadings like those for sports footwear. For example, casual canvas shoes with rubber soles fall here.
What falls outside HS 640419?
The following products are excluded from HS 640419: footwear with uppers of leather or composition leather (classified under 6403), footwear with uppers of plastics or rubber (classified under 6402), footwear with uppers of all textile materials but with soles of materials other than rubber, plastics, leather, or composition leather, and footwear of wood or cork. Also excluded are specialized sports footwear with specific sole constructions, such as those for ski-boots or football boots, which are classified under 6402 or 6403 depending on the upper material.
What are common classification mistakes for HS 640419?
A common error is misinterpreting the primary upper material. General Interpretative Rule 3(b) of the Harmonized System states that mixtures or composite goods should be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify footwear with minor textile embellishments on a predominantly plastic or leather upper under 640419, when it should be classified based on the dominant non-textile upper material under headings 6402 or 6403.
How should importers classify products under HS 640419?
The correct procedure for classifying footwear under HS 640419 involves a two-step analysis. First, determine the material of the outer sole (rubber, plastics, leather, or composition leather). Second, identify the material of the upper. If the outer sole meets the criteria and the upper is predominantly of textile materials, and the item is not specifically covered by another subheading within 6404 or elsewhere in Chapter 64, then 640419 is the appropriate classification. Consulting the official tariff schedule and Explanatory Notes is crucial.
How is the duty calculated for products under HS 640419?
A pair of women's casual canvas shoes with rubber soles, weighing 0.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) rate of 7.5% ad valorem, applied to the declared value: 7.5% of $25.00 = $1.875. However, if the shoes also had a specific duty component, for example, $0.05 per pair, the total duty would be the higher of the two. For this example, assuming only ad valorem duty, the calculation is 7.5% × $25.00 = $1.875. If a specific duty of $0.10 per pair applied, the duty would be $0.10. The USITC Harmonized Tariff Schedule (HTS) for 6404.19.90 lists a 7.5% ad valorem rate and a specific duty of $0.10 per pair. The duty would be the higher of the two, so $0.10 per pair. For a pair weighing 0.5kg, the specific duty of $0.10 is applied.
Which trade agreements reduce duties for HS 640419?
Several free trade agreements may reduce the applicable duty rate for HS 640419. For instance, under the United States-Mexico-Canada Agreement (USMCA), footwear originating from Canada or Mexico may enter the US duty-free. Similarly, the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) can offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement or a certificate of origin, depending on the specific agreement and jurisdiction, with the origin country being a key factor.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640419?
HS code 640419, which covers 'Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials,' generally faces a Most Favored Nation (MFN) duty rate of 16.00% ad valorem in the United States. However, preferential rates apply under various trade agreements. For instance, footwear from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), the Dominican Republic (D), El Salvador (E), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and the United States (R, S) may be eligible for duty-free entry (Free). It is crucial to consult the specific trade agreement and verify eligibility for preferential treatment. Always refer to the Harmonized Tariff Schedule of the United States (HTSUS) for the most current and precise duty rates.
How is the import duty for HS code 640419 calculated with a concrete example?
The duty for HS code 640419 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the imported goods. For example, if a shipment of footwear classified under 640419 has a declared customs value of $10,000 and the applicable MFN duty rate is 16.00%, the import duty would be calculated as follows: $10,000 (Value) × 0.16 (Duty Rate) = $1,600. If a specific quantitative duty also applies (e.g., per pair), that would be calculated separately and the higher of the two duties would generally be applied, or both if specified. Always verify the specific duty calculation basis in the HTSUS.
What are the key classification criteria for footwear to fall under HS code 640419?
Footwear is classified under HS code 640419 if its outer soles are made of rubber, plastics, leather, or composition leather, AND its uppers are made of textile materials. This code is for 'other' footwear within this category, meaning it does not meet the specific criteria for more detailed subheadings within 6404 (e.g., sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes, and the like, with outer soles and uppers of rubber or plastics, classified under 6402). The key is the combination of materials for the outer sole and upper. If the upper is primarily leather or composition leather, it would fall under Chapter 64, heading 6403. If both outer sole and upper are rubber or plastics, it would likely be 6402.
Which common trade agreements offer preferential duty rates for HS code 640419, and what documentation is needed?
Several trade agreements provide preferential duty rates for goods classified under HS code 640419. Notably, the United States has agreements with countries like Chile (USCMA), Colombia (CAFTA-DR), South Korea (KORUS FTA), and others that may offer reduced or duty-free entry. To claim preferential treatment, importers must typically provide a valid Certificate of Origin (COO) or a declaration of origin that meets the specific requirements of the relevant trade agreement. The documentation must demonstrate that the goods originate in the beneficiary country and meet the rules of origin stipulated in the agreement. Consult the specific trade agreement text and U.S. Customs and Border Protection (CBP) guidance for precise documentation requirements.
Are there any specific documentation requirements beyond the Certificate of Origin for importing footwear under HS 640419?
Beyond the Certificate of Origin for preferential duty claims, importers of footwear under HS code 640419 should ensure they have standard import documentation. This 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 specific product, additional documentation might be required, such as safety compliance certificates or specific labeling information. It is also advisable to have detailed product specifications and material composition information readily available to substantiate the HS classification if requested by customs authorities.