HS 640690 Other
Quick Answer: Footwear parts and accessories, not specifically enumerated elsewhere, imported under HS 640690 enter the UK duty-free, the EU at 3.00%, and the US at 33 1/3% or 2.6% ad valorem, with duty-free entry available for certain trade agreement partners. This residual classification applies to components like insoles, heels, and uppers, as well as accessories such as shoe polish and laces, when they do not fit into more specific HS headings within Chapter 64. Importers and customs brokers should carefully review the specific nature of the goods to ensure accurate classification, as misclassification can lead to incorrect duty payments and potential penalties. CustomTariffs aggregates this data to assist in compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406905000 | 0.00 % | — | — |
| 6406905010 | 0.00 % | — | — |
| 6406905090 | 0.00 % | — | — |
| 6406906010 | 0.00 % | — | — |
| 6406906090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406903000 | 3.00 % | — | — |
| 6406903090 | 3.00 % | — | — |
| 6406905010 | 3.00 % | — | — |
| 6406906000 | 3.00 % | — | — |
| 6406906090 | 3.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6406901505 | — | — | ["doz.","kg"] |
| 6406901510 | — | — | ["doz.","kg"] |
| 6406901000 | 2.6% | Free (17 programs) | ["kg"] |
| 640690 | — | — | — |
| 64069015 | 14.9% | Free (15 programs) | — |
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 6406.90?
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, GSP, 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 640690 cover?
This subheading covers parts of footwear and insoles, gaiters and the like, and parts thereof, not elsewhere specified or included within Heading 6406. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes components such as uppers, linings, and outer soles that are not specifically classified under other subheadings of 6406. For instance, it encompasses individual shoe components like separate heel pieces or toe caps intended for assembly or repair, as well as specialized footwear accessories not fitting into more precise categories.
What falls outside HS 640690?
The following products are excluded from HS 640690: complete footwear (which falls under Heading 6401 to 6405), assembled footwear parts that are specifically enumerated elsewhere in Chapter 64, and articles of apparel and clothing accessories of textile materials (Chapter 61 or 62). For example, a finished shoe, even if disassembled for repair, would not be classified here if its components are readily identifiable as belonging to a specific type of footwear already covered. Similarly, textile shoe linings are typically classified under Chapter 61 or 62 if they are considered separate articles of apparel.
What are common classification mistakes for HS 640690?
A common error is misclassifying finished or nearly finished footwear as parts under HS 640690, particularly when the item is intended for direct sale as a functional unit. This often occurs when importers overlook the General Rules for the Interpretation of the Harmonized System (GRI), specifically GRI 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For example, a shoe upper that is already stitched and ready to be attached to a sole might be mistakenly classified here instead of under a more specific heading for footwear components.
How should importers classify products under HS 640690?
The correct procedure for classifying products under HS 640690 involves a thorough examination of the product's characteristics and intended use, referencing the WCO HS Explanatory Notes and specific national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC. Importers and customs brokers must determine if the product is indeed a part of footwear, an insole, a gaiter, or a similar item, and crucially, if it is not specifically provided for in any other heading of Chapter 64 or elsewhere in the tariff. Verification against the product's composition and construction is paramount.
How is the duty calculated for products under HS 640690?
A shipment of 1,000 pairs of separate rubber outer soles, weighing 500 kg and declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the customs value: 5.0% × $2,500 = $125.00. This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 6406.90.90.00.
Which trade agreements reduce duties for HS 640690?
Several free trade agreements may reduce the applicable duty rate for HS 640690, including the United States-Mexico-Canada Agreement (USMCA), which can provide for duty-free treatment for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640690, and how do preferential rates apply?
HS code 640690, covering 'Other' parts of footwear and gaiters, has varying Most Favored Nation (MFN) duty rates across different trading blocs. For instance, the U.S. applies a 3.00% ad valorem duty. The EU's TARIC system may show different rates depending on the specific product and origin, but often these 'other' parts fall under lower or zero duty categories for many common trade partners. The UK Trade Tariff also lists specific rates, often around 3.00% for non-preferential imports. Preferential rates under trade agreements can significantly reduce or eliminate these duties. For example, under agreements like the USMCA (formerly NAFTA), or agreements the EU has with various countries, or UK trade deals, goods originating from partner countries may benefit from Free (0.00%) or reduced duty rates. Always consult the specific tariff schedule of the importing country and verify the origin of the goods to determine applicable preferential rates.
What specific criteria determine if a part falls under HS code 640690 as 'Other'?
HS code 640690 is a residual category for parts of footwear and gaiters that are not specifically classified under other subheadings within 6406. This includes items like insoles, heel cushions, stiffeners, tongues, and certain types of decorative elements or reinforcements for footwear, provided they are identifiable as parts of footwear. Gaiters, when considered separately, also have their parts classified here if not elsewhere specified. The key is that the item must be clearly intended for use in the manufacture or repair of footwear or gaiters, and it should not be classifiable under more specific HS codes within Chapter 64 or other chapters of the Harmonized System.
What documentation is typically required when importing goods classified under HS code 640690?
Standard import documentation for HS code 640690 generally includes a commercial invoice detailing the goods, quantity, value, and origin; a packing list; and a bill of lading or air waybill. Depending on the importing country and the specific nature of the 'other' parts, additional documentation might be necessary. This could include a certificate of origin to claim preferential duty rates under a trade agreement, or specific declarations regarding material content if safety or environmental regulations apply. Importers and customs brokers should always verify the latest requirements with the customs authority of the destination country.
How is the import duty calculated for HS code 640690, using the U.S. MFN rate as an example?
The import duty for HS code 640690 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared value of the goods. For example, if the U.S. MFN duty rate is 3.00% ad valorem, and you import parts valued at $10,000 USD, the duty would be calculated as follows: Duty Amount = Declared Value × Duty Rate. In this case, $10,000 USD × 3.00% = $300 USD. This $300 USD would be the import duty payable to U.S. Customs and Border Protection (CBP). Remember that other countries may have different duty bases (e.g., specific duties per unit) or rates, and preferential agreements can alter this calculation significantly.
Which common trade agreements often provide duty-free (0.00%) entry for parts classified under HS 640690?
Several trade agreements can lead to duty-free entry for goods under HS code 640690, provided the goods meet the rules of origin. For imports into the United States, agreements like the Dominican Republic-Central America Free Trade Agreement (CAFTA-DR) or agreements with countries like Australia (AU), South Korea (KR), or Singapore (SG) may offer preferential treatment. The EU has numerous Free Trade Agreements (FTAs) with countries worldwide that could result in zero duties. Similarly, the UK's post-Brexit trade deals aim to maintain or establish preferential access. Examples of countries often benefiting from Free (0.00%) entry under various agreements include Australia (AU), Chile (CL), South Korea (KR), and Singapore (SG), among others listed in specific tariff schedules. Verification of the specific agreement and the product's origin is crucial.