HS code for sandals
The U.S. HS code for sandals is usually 6402.99.90.65 (plastic or rubber), with a 20% general duty and an estimated total of 32.5% from China and 32.5% 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 57.5% 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 |
|---|---|---|---|
| Plastic or rubber | 6402.99.90.65 | 20% | 32.5% |
| Leather straps | 6403.99.90.65 | 10% | 22.5% |
- 6402.99.90.65: Valued over $12/pair / For women
- 6403.99.90.65: Valued over $2.50/pair / For women / Other
What decides the code
Sandals are classified by upper material, with plastic or rubber uppers in heading 6402 and leather uppers in heading 6403.
- Upper material decides the heading: plastic or rubber uppers fall in heading 6402, leather uppers fall in heading 6403.
- For plastic or rubber uppers, the line 6402.99.90.65 covers women's sandals valued over $12 per pair.
- For leather uppers, the line 6403.99.90.65 covers women's sandals valued over $2.50 per pair.
- Gender and unit value place the sandal in the correct statistical suffix within the heading.
Common mistakes
- Classifying leather-strap sandals in heading 6402 is wrong because the upper is leather, not plastic or rubber.
- Classifying plastic sandals in heading 6403 is wrong because the upper is not leather.
- Using a men's or unisex suffix for women's sandals is wrong because gender changes the statistical line.
Estimated U.S. duty by origin
- China
- 32.5% = 20% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 57.5%.
- Vietnam
- 32.5% = 20% general + 12.5% Section 301: Forced labor action
For HTS 6402.99.90.65, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Plastic or rubber
- CN 6402 99 98, 16.8%
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 sandals?
The U.S. HTS code for sandals is usually 6402.99.90.65 (plastic or rubber). Other versions use 6403.99.90.65 for leather straps. The first six digits, 6402.99, are the international HS code.
What is the U.S. import duty on sandals from China?
The U.S. general duty on HTS 6402.99.90.65 is 20%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 32.5% 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 32.5%. 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.