HS code for flip flops
The U.S. HS code for flip flops is usually 6402.20.00.00 (rubber or plastic), with no general duty and an estimated total of 12.5% from China and 12.5% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 37.5% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Rubber or plastic | 6402.20.00.00 | Free | 12.5% |
- 6402.20.00.00: Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris)
What decides the code
Flip flops with rubber or plastic soles and uppers, straps assembled to the sole by plugs, are classified under heading 6402, specifically 6402.20.00.00.
- Upper straps or thongs joined to the sole by plugs through holes in the sole place the flip flop in 6402.20.00.00.
- Outer soles and uppers both of rubber or plastics keep the article in heading 6402.
- A stitched or cemented strap construction instead of plugs moves the flip flop out of 6402.20.00.00 to another line in heading 6402.
Common mistakes
- Classifying flip flops under 6404 as textile footwear is wrong when the uppers and soles are rubber or plastics.
- Using 6401 for waterproof footwear is wrong because flip flops are not waterproof foot coverings with sealed construction.
- Putting flip flops in 6403 as leather footwear is wrong because the uppers are rubber or plastic straps, not leather.
Estimated U.S. duty by origin
- China
- 12.5% = Free general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 37.5%.
- Vietnam
- 12.5% = Free general + 12.5% Section 301: Forced labor action
For HTS 6402.20.00.00, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Rubber or plastic
- CN 6402 20 00, 17%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for flip flops?
The U.S. HTS code for flip flops is usually 6402.20.00.00 (rubber or plastic). The first six digits, 6402.20, are the international HS code.
What is the U.S. import duty on flip flops from China?
The U.S. general duty on HTS 6402.20.00.00 is Free. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 12.5% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 12.5%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.