HS 640520 With uppers of textile materials
Quick Answer: Footwear with uppers of textile materials, classified under HS code 640520, enters the UK at rates ranging from 2.00% to 4.00%, the EU at rates from 3.50% to 4.00%, and the US with a Most Favored Nation (MFN) rate of 2.5%, though many Free Trade Agreements offer duty-free entry. This classification specifically covers footwear where the outer surface of the upper is predominantly made of textile materials, excluding specialized types like sports footwear or waterproof boots. Importers should consult specific tariff schedules for precise rates applicable to their origin and destination, as variations exist. According to CustomTariffs, understanding these nuances is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405200000 | — | — | — |
| 6405201000 | 2.00 % | — | — |
| 6405209100 | 4.00 % | — | — |
| 6405209900 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405200000 | — | — | — |
| 6405209100 | 4.00 % | — | — |
| 6405201000 | 3.50 % | — | — |
| 6405209900 | 4.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405209015 | — | — | ["prs."] |
| 6405209030 | — | — | ["prs."] |
| 640520 | — | — | — |
| 6405203030 | — | — | ["prs."] |
| 6405203070 | — | — | ["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 6405.20?
Imports of With uppers of textile materials 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 640520 cover?
This subheading covers footwear with uppers of textile materials, not elsewhere specified or included in Chapter 64. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category encompasses a wide array of shoes, slippers, and other foot coverings where the primary outer material of the upper is fabric. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this classification applies when textile constitutes the predominant material of the upper, excluding specific types like sports footwear or those with rubber or plastic uppers.
What falls outside HS 640520?
The following products are excluded from HS 640520: footwear with uppers of rubber or plastics, footwear with uppers of leather or composition leather (unless textile is the predominant component of a composite upper), waterproof footwear of rubber or plastics, footwear with outer soles of rubber, plastics, leather or composition leather, and specialized footwear such as sports footwear (e.g., basketball shoes, tennis shoes) which are classified under more specific headings. Footwear with metal components or other materials as the predominant upper material also falls outside this scope.
What are common classification mistakes for HS 640520?
A common error is misinterpreting the predominant material of the upper. General Interpretative Rule 3(b) of the Harmonized System states that mixtures or composite goods shall 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 components alongside other materials as textile-upped, or conversely, classify footwear with predominantly textile uppers but significant non-textile decorative elements under a different heading, leading to incorrect duty assessments.
How should importers classify products under HS 640520?
The correct procedure for classifying footwear under HS 640520 involves a detailed examination of the upper's composition. Importers and customs brokers must determine the material that forms the outer surface of the shoe and constitutes the majority of its area. If the upper is predominantly made of textile materials, and the footwear is not specifically covered by a more precise heading within Chapter 64, then HS 640520 is the appropriate classification. Reviewing product specifications and consulting official tariff databases are crucial steps.
How is the duty calculated for products under HS 640520?
A pair of women's casual slippers with textile uppers, 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 value ($15.00 × 0.15 = $2.25). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 6405.20.00.
Which trade agreements reduce duties for HS 640520?
Several free trade agreements may reduce the applicable duty rate for HS 640520, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, footwear originating from Canada or Mexico may enter the United States duty-free, provided a valid origin declaration is submitted. Similarly, the Generalized System of Preferences (GSP) can offer reduced or zero duties for eligible goods from certain developing countries, requiring a GSP Form A. For EU preferences, a EUR.1 movement certificate is typically needed for goods originating from countries with preferential trade agreements with the EU.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640520 (Footwear with uppers of textile materials)?
The Most Favored Nation (MFN) duty rate for HS code 640520, covering footwear with uppers of textile materials, can vary. For example, under the US tariff schedule, the MFN rate is 3.50%. However, preferential rates are available for countries with trade agreements. For instance, duty rates are Free (0%) for imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), E (likely referring to a specific agreement or country code not fully specified), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), and potentially others depending on the specific trade agreement in force. It is crucial to consult the relevant tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC, UK Trade Tariff) for the definitive rates applicable to your country of origin and destination.
How is the import duty for HS code 640520 calculated, and can you provide an example?
The import duty for HS code 640520 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 is 3.50% and you import footwear valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 0.035 (3.50% duty rate) = $350 USD. Some footwear may also be subject to specific duties or a combination of ad valorem and specific duties (e.g., per pair). Always verify the exact duty calculation method and rates in the official tariff schedule of the importing country.
What are the key classification criteria for footwear to fall under HS code 640520?
The primary criterion for classifying footwear under HS code 640520 is that the 'uppers' are made predominantly of textile materials. The upper is the part of the footwear that covers the front, sides, and back of the foot. Textile materials include fabrics, felt, and nonwovens. If the upper is made of a combination of materials, classification is determined by the material that predominates by weight or by surface area, as per the General Rules for the Interpretation of the Harmonized System (GRI). Footwear with uppers of rubber, plastics, leather, or composition leather would be classified under different HS codes.
What documentation is typically required for importing footwear classified under HS code 640520?
When importing footwear under HS code 640520, standard import documentation is generally required. 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 importing country and the country of origin, additional documents may be necessary, such as a certificate of origin to claim preferential duty rates under trade agreements. Importers should also be prepared to provide product specifications or material composition details if requested by customs authorities to verify the classification. Compliance with any specific product safety or labeling regulations is also crucial.
Which major trade agreements offer preferential duty rates for HS code 640520, and how can importers benefit?
Several trade agreements provide preferential duty rates for HS code 640520. For instance, the United States has agreements with countries like South Korea (KORUS FTA), Colombia (CAFTA-DR, though footwear may have specific rules), and Chile (USCFTA) that can offer reduced or free entry. The European Union's TARIC system details preferential rates for goods originating from countries with which the EU has an Economic Partnership Agreement (EPA) or Association Agreement. To benefit, importers must ensure the footwear meets the rules of origin stipulated in the relevant trade agreement and possess a valid certificate of origin or proof of origin. This often requires close collaboration with the foreign supplier. Consulting the specific trade agreement text and the importing country's customs authority is essential for accurate application.