Heading 6405 · Chapter 64

Other footwear with non-standard sole or upper materials

This covers footwear with an upper and sole combination not covered by the neighbouring footwear categories, including non-leather and non-textile uppers with rubber or plastic soles, and footwear with soles of materials such as wood, cork, cardboard, felt or straw. It also includes other footwear not otherwise specified. In the tariff, composition leather is material made from leather or leather fibres pressed into sheets; goods whose outer surface is plastic sheeting or textile, often sold as vegan leather, are classified under other codes.

For example

Wood-soled footwear with a plastic upper
Cork-soled footwear with a rubber upper

See the official tariff text

Official tariff text

Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabrics, felt, nonwovens, linoleum, raffia, straw, loofah, etc and uppers of any type of material, n.e.s.

How we got to this code

XII
64
6405

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The path to this code

Every code is reached through these choices, one level at a time.

Step 3 of 3

Step 1 · Section XII Footwear, headgear, umbrellas, sun umbrellas, walki…
Is it footwear or a footwear part; headwear or a headwear part; an umbrella, parasol, walking stick, seat-stick, whip, riding crop or a part of one; or a processed feather or down product, artificial flower, or human-hair product?
✓
Step 2 · Chapter 64 Footwear, gaiters and the like; parts of such artic… 1 of 4 chapters in section XII
Is it waterproof rubber or plastic footwear with the specified unattached upper construction; other rubber or plastic footwear; leather-upper footwear; textile-upper footwear; footwear made with the other named sole or upper materials; or a footwear part, gaiter, shin guard or similar item?
✓
Step 3 · Heading 6405 Footwear with outer soles of rubber or plastics, wi… 5 of 6 headings under chapter 64
Is the upper made of leather or composition leather, textile material, or another material—and, for the first two answers, does it have one of the sole types excluded in those descriptions?

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Import duty on the codes below: 3.5–17.0%

3 codes below this one

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See all 6 codes at this level

Classification decides the rate here: from 3.0% to 17.0%.

6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. orthopaedic footwear, toy footwear, skating boots with ice skates attached, shin-guards and similar protective sportswear) 17.0%
6402 Footwear with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear) 16.8–17.0%
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear) 5.0–8.0%
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (excl. toy footwear) 16.9–17.0%
6405 Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabrics, felt, nonwovens, linoleum, raffia, straw, loofah, etc and uppers of any type of material, n.e.s. you are here 3.5–17.0%
6406 Parts of footwear, incl. uppers whether or not attached to soles other than outer soles; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (excl. articles of asbestos) 3.0%

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Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.