Brazilian Tariff (NCM/TEC) · NCM code · HS 6406.90
6406.90.10: Other footwear parts: Solas exteriores e saltos, de couro natural ou reconstituído
Other footwear parts
✓ Can be used in a customs declaration Data: Brazilian Tariff (NCM/TEC), in force from 24 October 2026 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 6406 Partes de calçado (incluindo as partes superiores, mesmo fixadas a solas que não sejam as solas exteriores); palmilhas, reforços interiores e artigos semelhantes, amovíveis; polainas, perneiras e artigos semelhantes, e suas partes.
- 6406.90 Outros
- 6406.90.10 Solas exteriores e saltos, de couro natural ou reconstituído
What you pay
Importing into Brazil
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
6406.90 Parts of footwear: other
UK Free Third-country duty 9 tariff lines 
EU 3% Third-country duty 4 tariff lines 
Türkiye 3% Third-country duty 11 tariff lines 
USA Free – 14.9% General (MFN) 5 tariff lines · average 4.6% 
Canada Free – 10% General (MFN) 4 tariff lines · average 3.8% 
Mexico Free – 10% General (MFN) 3 tariff lines · average 3.3% 
Argentina 18% General (MFN) 18 tariff lines 
Peru 11% General (MFN) 2 tariff lines 
New Zealand Free – 5% General (MFN) 19 tariff lines · average 4.7% 
Japan 3.4% – 25% General (MFN) 5 tariff lines · average 16.4% 
Taiwan 2% General (MFN) 5 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 3% – 10% General (MFN) 5 tariff lines · average 8.6% 
Nigeria 10% General (MFN) 3 tariff lines Brazil lines: 6406.90
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N351803 U.S. CBP
The tariff classification, country of origin, and status of leg gaiters from Mexico under the United States-Mexico-Canada Agreement (USMCA)
- N350928 U.S. CBP
The tariff classification of footwear insoles from China
- N349967 U.S. CBP
The tariff classification of footwear inserts from China
- N349986 U.S. CBP
The tariff classification of footwear inserts from China
- 600012663 HMRC
A removable orthotic insole which sits in footwear. Designed to provide foot support to relieve discomfort in the feet, ankles, hips and back. It has a cushioned heel and arch support and biodynamic balance inserts. Metatarsal support, for men and women.
31 rulings in total for this code
Legal notes
Notes
1. This chapter does not cover:
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this chapter:
(a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to note 3 to this chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
NCM code 6406.90.10 is a line of the Brazilian Tariff (NCM/TEC) under HS subheading 6406.90 (parts of footwear: other).
The TEC rate is 16.2%.
For the same subheading, the UK duty is free, the EU duty is 3%, the Türkiye duty is 3%, the US duty is 0%–14.9%, the Canada duty is 0%–10%, the Mexico duty is 0%–10%, the Argentina duty is 18%, the Peru duty is 11%, the New Zealand duty is 0%–5%, the Japan duty is 3.4%–25%, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3%–10% and the Nigeria duty is 10%.
Brazil imported goods of subheading 6406.90 worth US$11m in 2024; the largest supplier was China.
Questions and answers
What is the Brazil import duty for NCM code 6406.90.10?
The TEC rate in the Brazilian Tariff (NCM/TEC) is 16.2%. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Brazil import these goods from?
For subheading 6406.90 as a whole, the largest supplier in 2024 was China (US$7m).
Typical products
Everyday names, not part of the legal text.