Heading 6402

Other footwear with outer soles and uppers of rubber or plastics

108 declarable lines

Heading 6402 covers footwear with outer soles and uppers of rubber or plastics. It is split first by sports footwear, zoris, and other footwear; the other footwear group is then divided by ankle coverage, protective toe caps, protective use, value per pair, gender, and work footwear.

Products in this heading

Ski boots and snowboard boots
Golf shoes with rubber or plastic uppers
Zoris, the thong sandals with straps plugged into the sole
Protective metal toe-cap work footwear
One-piece molded plastic sandals
Rubber or plastic house slippers
Tennis shoes, gym shoes and training shoes with rubber or plastic uppers
Protective overshoes designed to be worn over other footwear

How to choose the right subheading

Check the external upper material and outer sole material first; heading 6402 requires both to be rubber or plastics.
Decide whether the item is sports footwear, zoris, or other footwear.
For other footwear, decide whether it covers the ankle and whether it has a protective metal toe-cap.
Identify protective use, work footwear, open toes or heels, slip-on construction, and molded one-piece sandals.
Use the value per pair and the gender or infant classification where the line requires them.

Often confused with

Fully waterproof molded rubber boots with uppers not fixed to the sole by stitching, riveting, nailing, screwing or plugging
Waterproof footwear of heading 6401 uses those upper construction methods.
Heading 6401
Shoes with leather uppers
The upper material moves footwear to heading 6403.
Heading 6403
Sneakers with textile uppers
Uppers of textile materials are classified in heading 6404 when the soles are rubber, plastics, leather or composition leather.
Heading 6404
Footwear uppers, removable insoles and heel cushions
Parts of footwear are classified in heading 6406, not as complete footwear.
Heading 6406

Frequently asked questions

What is the HTS code for ski boots?

Ski-boots, cross-country ski footwear and snowboard boots are classified in 6402.12.00.00, with a general (MFN) rate of Free.

What is the duty on one-piece molded plastic sandals?

For men, 6402.99.27.30 has a general (MFN) rate of 3%; for women, 6402.99.27.60 also has a general (MFN) rate of 3%.

How do I classify rubber or plastic upper gym shoes valued over $12 per pair?

If they do not cover the ankle, tennis, basketball, gym, training shoes and the like valued over $12/pair are 6402.99.90.05 at a general (MFN) rate of 20%. If they cover the ankle, the matching line is 6402.91.90.05 at a general (MFN) rate of 20%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.