HS 640620 Outer soles and heels, of rubber or plastics
Quick Answer: Outer soles and heels, of rubber or plastics, imported under HS 640620 enter the UK duty-free, the EU at 3.00% ad valorem, and the US at 2.7% ad valorem (MFN). This classification specifically covers the separate components of footwear that form the bottom part, made from rubber or plastic materials. These are not finished shoes but rather the sole and heel parts intended for assembly. Importers should be aware of potential variations in duty rates based on preferential trade agreements, particularly for the US market where several countries benefit from duty-free entry. CustomTariffs aggregates this data, highlighting the importance of verifying specific rates based on origin and destination.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406200000 | — | — | — |
| 6406201000 | 0.00 % | — | — |
| 6406201010 | 0.00 % | — | — |
| 6406201090 | 0.00 % | — | — |
| 6406209000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406200000 | 3.00 % | — | — |
| 6406201010 | 3.00 % | — | — |
| 6406209000 | 3.00 % | — | — |
| 6406209090 | 3.00 % | — | — |
| 6406201000 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406200000 | 2.7% | Free (17 programs) | ["prs.","kg"] |
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 6406.20?
Imports of Outer soles and heels, 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 640620 cover?
This subheading covers outer soles and heels, whether or not attached to uppers, that are made from rubber or plastics. According to the World Customs Organization's Harmonized System Nomenclature, this category includes components specifically designed to form the bottom-most part of footwear, providing support and protection. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to these distinct parts when imported separately or attached to incomplete footwear uppers, provided the uppers themselves do not constitute complete footwear.
What falls outside HS 640620?
The following products are excluded from HS 640620: complete footwear, which is classified under headings 6401 through 6405, and parts of footwear other than outer soles and heels, such as insoles, uppers, or linings. For instance, rubber or plastic insoles intended to be placed inside footwear, but not forming the outer sole, would be classified elsewhere, typically under HS 6406.90. Similarly, finished shoes with their soles already attached are not considered separate parts.
What are common classification mistakes for HS 640620?
A common error is misclassifying assembled footwear as separate outer soles and heels. This often occurs when the outer sole and heel are attached to an incomplete upper that is not yet considered a recognizable part of a shoe. According to General Rule of Interpretation (GRI) 2(a) of the Harmonized System, an incomplete or unfinished article is to be classified as if it were the complete or finished article if it has the essential character of the latter. Therefore, if the combination of sole, heel, and upper strongly resembles a shoe, it may be classified as such.
How should importers classify products under HS 640620?
The correct procedure for classifying products under HS 640620 involves a thorough examination of the imported item's material composition and its stage of assembly. Importers and customs brokers must determine if the item is solely an outer sole or heel made of rubber or plastic, or if it is attached to an upper. If attached to an upper, they must assess whether the upper, in combination with the sole and heel, constitutes complete footwear or an incomplete article with the essential character of complete footwear, referencing Chapter 64 notes and relevant GRIs.
How is the duty calculated for products under HS 640620?
A shipment of 1,000 pairs of rubber athletic shoe outsoles, weighing 500 kg and declared at a customs value of $2,500 USD, would attract a US duty of $250.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($2,500 USD × 10% = $250.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 6406.20.0000.
Which trade agreements reduce duties for HS 640620?
Several free trade agreements may reduce the applicable duty rate for HS 640620, 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 certain developing countries. To claim preference under USMCA, a self-certified origin statement is generally required, while GSP may necessitate a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640620 (Outer soles and heels, of rubber or plastics)?
The Most Favored Nation (MFN) duty rate for HS code 640620 is generally 3.00% ad valorem in the United States. However, preferential duty rates can be significantly lower or even free for goods originating from countries with trade agreements. For example, under the USMCA, goods from Canada and Mexico may enter duty-free. It is crucial to consult the latest Harmonized Tariff Schedule of the United States (HTSUS) for the most accurate and up-to-date rates applicable to your specific country of origin.
How is the import duty for HS code 640620 calculated, and can you provide an example?
The duty for HS code 640620 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 3.00% and you are importing outer soles valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 0.03 (Duty Rate) = $300 USD. Always ensure your declared value is accurate and includes all assessable costs as per customs regulations.
What are the key classification criteria for HS code 640620?
HS code 640620 specifically covers 'Outer soles and heels, of rubber or plastics.' The key classification criteria are the material composition (rubber or plastics) and the function (outer soles or heels intended for footwear). Parts and accessories of footwear that do not meet these specific criteria, such as insoles or uppers, would be classified under different HS codes within Chapter 64. The product must be identifiable as a distinct component for footwear.
Which common trade agreements offer preferential duty rates for HS code 640620 into the United States?
Several trade agreements can provide preferential duty rates for HS code 640620 into the United States. The United States-Mexico-Canada Agreement (USMCA) generally provides duty-free entry for goods originating from Canada and Mexico. Other agreements, such as those with Australia (AU), Chile (CL), and South Korea (KR), may also offer reduced or free rates, often denoted by specific symbols in the HTSUS. Importers must ensure they have a valid Certificate of Origin to claim these preferential rates.
What documentation is typically required when importing goods classified under HS code 640620?
When importing outer soles and heels (HS 640620), standard import documentation is 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. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin is mandatory. Depending on the origin and specific circumstances, additional documentation related to safety standards or material composition might be requested by U.S. Customs and Border Protection (CBP).