Heading 6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

129 declarable lines

Heading 6404 covers footwear whose outer soles are rubber, plastics, leather or composition leather and whose uppers are textile materials. It splits first by sole material: 6404.11 for sports footwear with rubber or plastic soles, 6404.19 for other footwear with rubber or plastic soles, and 6404.20 for footwear with leather or composition leather soles. Lines below those breakdowns turn on value per pair, upper fiber type, construction method, gender and whether the shoe is a house slipper.

Products in this heading

Men's running shoes with knit textile uppers and rubber soles
Canvas gym and training shoes with rubber soles
Women's slip-on fashion sneakers with fabric uppers
Textile upper house slippers with rubber or plastic soles
Espadrilles and wedges with fabric uppers and rubber soles
Cross country ski footwear and snowboard boots with textile uppers
Textile upper casual shoes with leather or composition leather soles
Kids' canvas shoes with fabric uppers and rubber soles

How to choose the right subheading

Outer sole material: rubber or plastics sends you to 6404.11 or 6404.19, leather or composition leather to 6404.20
Upper material: the textile share of the external surface area decides whether the line applies at all
Value per pair, which sets the break at $3, $6.50 and $12 in the rubber and plastics sole subheadings
Gender (men, women, other), which is a separate line at most value levels
Shoe type and construction: sports footwear, protective footwear, open toe or slip-on styles, house slippers, and adhesive-only sole attachment each carry their own lines

Often confused with

Rubber rain boots with molded uppers glued or assembled without stitching
Waterproof footwear with rubber uppers and soles built without stitching or riveting.
Heading 6401
Sneakers with rubber or plastic uppers and rubber soles
Upper is rubber or plastics, not textile.
Heading 6402
Leather dress shoes and leather sneakers
Upper is leather, which moves the goods to the leather upper heading.
Heading 6403
Slippers with textile uppers and textile outer soles
The outer sole is textile rather than rubber, plastics or leather.
Heading 6405
Textile shoe uppers imported without outer soles
Parts of footwear are classified separately from finished footwear.
Heading 6406

Frequently asked questions

What is the HTS code for men's running shoes with textile uppers and rubber soles valued over $12 per pair?

They fall in 6404.11.90.20, which carries a general (MFN) rate of 20%. Ski boots, cross country ski footwear and snowboard boots in the same value band are 6404.11.90.10, also 20%.

What is the general (MFN) duty rate on women's textile upper shoes with leather outer soles valued over $2.50 per pair?

Use 6404.20.40.60, dutiable at a general (MFN) rate of 10%. Men's shoes of the same description go in 6404.20.40.30 at the same 10% rate.

How do I classify house slippers with textile uppers and rubber soles valued at $3 or less per pair?

Slip-on house slippers in that value band with rubber or plastic soles and textile uppers are classified in 6404.19.59.15, at a general (MFN) rate of 48%. If the slipper has an open toe or open heel or is a slip-on type and the outer sole's ground contact surface is mostly textile, compare the 6404.19.37 lines, where 6404.19.37.15 covers house slippers at 12.5%.

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.