HS 640590 Other
Quick Answer: Footwear not elsewhere specified enters the UK at rates up to 16.00%, the EU at rates up to 17.00%, and the US at rates up to 35%, with many preferential rates available in the US. HS code 640590 serves as a residual category for footwear not covered by more specific HS headings, encompassing a wide variety of materials and constructions. This broad scope necessitates careful product description and classification to ensure accurate duty assessment. Importers should consult specific tariff schedules for each destination country, as rates can vary significantly based on material composition, origin, and applicable trade agreements. CustomTariffs aggregates this data, highlighting the importance of detailed product information for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405900000 | — | — | — |
| 6405901000 | 16.00 % | — | — |
| 6405909000 | 4.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405900000 | — | — | — |
| 6405909000 | 4.00 % | — | — |
| 6405901000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6405902000 | 3.8% | Free (17 programs) | ["prs."] |
| 640590 | — | — | — |
| 64059090 | 12.5% | Free (17 programs) | — |
| 6405909030 | — | — | ["prs."] |
| 6405909060 | — | — | ["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 6405.90?
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 16 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 640590 cover?
This subheading covers footwear not elsewhere specified or included in Chapter 64, which means it acts as a residual category for all footwear not explicitly classified under other headings within Chapter 64. According to the WCO Harmonized System Nomenclature, this includes footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, or footwear with outer soles and uppers of any material, provided they do not fit the descriptions of more specific headings like 6401 through 6404. For example, certain specialized athletic footwear or footwear with unique construction methods may fall here if not otherwise defined.
What falls outside HS 640590?
The following products are excluded from HS 640590: footwear of heading 6401 (waterproof footwear), 6402 (other footwear with outer soles and uppers of rubber or plastics), 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather), and 6404 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials). Specifically, items like fully waterproof boots (6401), athletic shoes with specific constructions (often 6402 or 6404), and footwear primarily made of leather (6403) are classified elsewhere, preventing their inclusion in this residual category.
What are common classification mistakes for HS 640590?
A common error is misinterpreting the "other" nature of this subheading, leading to the classification of footwear that should be specifically placed under headings 6401 through 6404. For instance, footwear with textile uppers and rubber soles, which clearly fits heading 6404, might be incorrectly placed in 640590. This often occurs when the primary materials or construction methods are not carefully assessed against the detailed descriptions provided in the General Rules for the Interpretation (GRI) of the Harmonized System, particularly GRI 1 and GRI 3.
How should importers classify products under HS 640590?
The correct procedure for classifying footwear under HS 640590 involves a systematic review of the product's construction and materials against the more specific headings in Chapter 64. Importers and customs brokers must first determine if the footwear meets the criteria for headings 6401, 6402, 6403, or 6404. If it does not fit any of these specific categories, and it is indeed footwear, then HS 640590 becomes the appropriate classification. Consulting official tariff schedules like the USITC HTS or the EU TARIC is crucial for accurate determination.
How is the duty calculated for products under HS 640590?
A pair of specialized hiking boots with mixed textile and synthetic uppers, not fitting other specific categories, and declared at a customs value of $150.00 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared value: 10% of $150.00 = $15.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6405.90.00.
Which trade agreements reduce duties for HS 640590?
Several free trade agreements may reduce the applicable duty rate for HS 640590, 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. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from designated developing countries, such as Vietnam. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640590, and how are preferential rates applied?
HS code 640590, classified as 'Other footwear, with outer soles and uppers of other materials,' generally faces a range of Most Favored Nation (MFN) duty rates, often around 16.00% or 17.00% in the US, for example. However, significant preferential rates are available under various trade agreements. For instance, rates can be as low as Free (0%) for countries like Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG) under specific agreements. Importers must consult the relevant tariff schedule for the importing country and the specific trade agreement to determine the applicable preferential rate, which often requires a valid Certificate of Origin.
What specific criteria determine if footwear falls under HS code 640590?
Footwear is classified under HS code 640590 when it does not meet the specific criteria for other headings within Chapter 64 of the Harmonized System. This includes footwear where neither the outer soles nor the uppers are made exclusively of rubber, plastics, textile materials, leather, or composition leather. If the footwear's outer sole and upper are made of materials not specifically listed in other headings (e.g., certain types of wood, metal, or composite materials not covered elsewhere), or if it's a combination of materials that doesn't fit a more specific classification, it will likely fall under 640590 as 'other footwear'.
What documentation is typically required when importing goods classified under HS code 640590?
Standard import documentation for HS code 640590 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, a detailed description of the footwear, including the materials of the outer sole and upper, must be provided to ensure correct classification. If claiming preferential duty rates, a valid Certificate of Origin (COO) issued by the exporting country's competent authority is mandatory. Depending on the importing country's regulations, safety or compliance certificates related to the materials used may also be required.
How is the import duty for HS code 640590 calculated, and can you provide an example?
The import duty for HS code 640590 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 16.00% and a shipment of footwear under HS 640590 has a declared customs value of $10,000 USD, the import duty would be calculated as: $10,000 USD (Customs Value) × 0.16 (16.00% duty rate) = $1,600 USD. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so it's essential to check the specific tariff schedule.
Which major trade agreements commonly offer reduced or duty-free entry for goods under HS code 640590?
Several trade agreements provide preferential treatment for footwear classified under HS code 640590. For example, the United States has agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR), and agreements with countries like Chile, Singapore, and South Korea, which can offer reduced or zero duties if the goods meet the rules of origin. The European Union's network of Free Trade Agreements (FTAs) and the UK's Global Tariff (UKGT) also offer preferential rates for goods originating from partner countries. Importers should verify the specific origin requirements and preferential rates applicable under agreements such as the EU-UK Trade and Cooperation Agreement, USMCA, or other bilateral FTAs.