HS 640610 Uppers and parts thereof, other than stiffeners
Quick Answer: Uppers and parts thereof, other than stiffeners, imported under HS 640610 enter the UK duty-free, the EU at 3.00%, and the US at 8.5% under the MFN rate. This classification covers the upper portions of footwear, including components like the vamp, quarter, and tongue, as well as other parts of uppers, but specifically excludes stiffening elements such as toe puffs and heel counters. Importers should be aware of potential variations in specific subheadings within each jurisdiction that may apply to different materials or constructions. CustomTariffs aggregates this data, highlighting the need for careful verification based on the precise nature of the goods and the destination market.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406100000 | — | — | — |
| 6406101090 | 0.00 % | — | — |
| 6406101000 | 0.00 % | — | — |
| 6406109000 | 0.00 % | — | — |
| 6406109010 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406101000 | 3.00 % | — | — |
| 6406101090 | 3.00 % | — | — |
| 6406109010 | 3.00 % | — | — |
| 6406100000 | 3.00 % | — | — |
| 6406101010 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406100500 | 8.5% | Free (16 programs) | ["prs."] |
| 6406109020 | — | — | ["prs.","kg"] |
| 6406101000 | 10% | Free (16 programs) | ["prs."] |
| 64061020 | 10.5% | Free (16 programs) | — |
| 6406102031 | — | — | ["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 6406.10?
Imports of Uppers and parts thereof, other than stiffeners 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, GSP, 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 640610 cover?
This subheading covers uppers and parts thereof for footwear, excluding stiffeners, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. This includes components like the vamp, quarter, tongue, and heel counters that form the upper part of a shoe, typically made from leather, textiles, rubber, or plastics. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are pre-assembled or unassembled pieces intended for the construction of footwear uppers.
What falls outside HS 640610?
The following products are excluded from HS 640610: complete footwear, shoe soles (which are classified under other headings), stiffeners for shoe uppers (classified under HS 640690), and accessories such as laces, buckles, or decorative elements not integral to the upper structure. For instance, separate shoe laces are typically classified under HS 630790, and shoe polish or cleaning preparations fall under Chapter 34.
What are common classification mistakes for HS 640610?
A common error is the misclassification of shoe stiffeners, which are specifically excluded from this subheading and are generally classified under HS 640690. Another mistake involves classifying partially assembled footwear where the upper is already attached to a sole, which would likely be classified as complete footwear under Chapter 64. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.
How should importers classify products under HS 640610?
The correct procedure for classifying products under HS 640610 involves a detailed examination of the product's material composition, construction, and intended use. Importers and customs brokers must verify that the item is indeed an upper or a part thereof, and crucially, that it is not a stiffener or a complete shoe. Consulting the WCO Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff, is essential for accurate determination.
How is the duty calculated for products under HS 640610?
A shipment of 1,000 pairs of textile shoe uppers weighing 50 kg and declared at a customs value of $2,500 USD would attract a US duty of $125.00. This is calculated using the USITC Harmonized Tariff Schedule's Most Favored Nation (MFN) rate of 5% ad valorem (5% × $2,500 = $125.00). For example, if these uppers were for athletic shoes, the specific tariff line would dictate the exact rate, but for illustrative purposes, 5% is used here.
Which trade agreements reduce duties for HS 640610?
Several free trade agreements may reduce the applicable duty rate for HS 640610. For instance, under the United States-Mexico-Canada Agreement (USMCA), qualifying uppers originating from Canada or Mexico can enter the US duty-free. Similarly, the EU-Vietnam Free Trade Agreement (EVFTA) may offer preferential rates for uppers originating from Vietnam. Documentation such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU agreements is typically required to claim these reduced duties.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640610 (Uppers and parts thereof, other than stiffeners)?
The Most Favored Nation (MFN) duty rate for HS code 640610 in the United States is 3.00% ad valorem. However, preferential duty rates apply under various Free Trade Agreements (FTAs) and trade programs. For example, goods from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), South Korea (KR), and Singapore (SG) may receive a Free (0.00%) duty rate, provided they meet the rules of origin. It is crucial to consult the specific tariff schedule of the importing country and verify eligibility for preferential treatment.
How is the import duty for HS 640610 calculated? Can you provide an example?
Import duty for HS code 640610 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For instance, if a shipment of shoe uppers (HS 640610) has a declared customs value of $10,000 and the applicable MFN duty rate is 3.00%, the import duty would be calculated as: $10,000 (Value) × 0.03 (Duty Rate) = $300. Always ensure the customs value is determined according to the valuation rules of the importing country.
What specific criteria define 'uppers and parts thereof' for HS code 640610?
HS code 640610 covers the upper parts of footwear, which are the components that form the main body of the shoe and cover the foot. This includes materials like leather, textiles, or synthetic materials that are cut, stitched, or otherwise assembled to create the upper. The exclusion 'other than stiffeners' is important; stiffeners, such as heel counters or toe puffs (typically classified under HS 640690), are not included. The key is that the item must be recognizable as a component or complete upper for footwear.
What documentation is typically required for importing goods classified under HS code 640610?
Standard import documentation for HS code 640610 includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. If claiming preferential duty rates under an FTA, a Certificate of Origin or a declaration of origin compliant with the specific trade agreement is mandatory. Importers should also be prepared to provide samples or additional technical information if requested by customs authorities to verify classification.
How do trade agreements like USMCA or EU trade deals affect the duty rates for HS code 640610?
Trade agreements significantly impact duty rates for HS code 640610. For example, under the USMCA, originating uppers and parts thereof may benefit from preferential duty rates, potentially even 0.00%, provided they meet the specific rules of origin outlined in the agreement. Similarly, the EU has numerous trade agreements with countries worldwide that can reduce or eliminate duties on these goods. Importers must meticulously verify the origin of their goods and ensure compliance with the relevant FTA's rules of origin and documentation requirements to claim these benefits.