Subheading · Section XII

6403.99: Footwear with outer soles of rubber, plastics, leather or: other footwear, other

6403.99

Official description Other

  • 4%–8%UK
  • 5%–8%EU
  • 100%Türkiye
  • 0%–10%USA
  • US$36bnWorld trade in 2024

6403.99 is a six-digit subheading of heading 6403, footwear with outer soles of rubber, plastics, leather or composition leather…, chapter 64.

In the UK Global Tariff, subheading 6403.99 covers 16 tariff lines and the duty is between 4% and 8%.

The EU Combined Nomenclature divides subheading 6403.99 into 11 tariff lines; the duty is between 5% and 8% (average 7.6%).

In the Turkish Customs Tariff Schedule, subheading 6403.99 covers 11 tariff lines and the statutory rate is 100%.

The Harmonized Tariff Schedule of the United States divides subheading 6403.99 into 6 tariff lines; the duty is between 0% and 10% (average 6.4%). 1 of them is duty-free.

World trade in these goods reached US$36bn in 2024, up 7.7% on 2023.

Vietnam was the largest exporter with 23.6% of the total, ahead of China.

The United States imported the most (US$6.4bn).

The United Kingdom ranked 22nd among 212 exporters with US$181.9m; its largest buyer was China.

The United Kingdom imported US$1.3bn, most of it from Vietnam.

Duty rates compared

UK 4% – 8% Third-country duty 16 tariff lines · average 7.5% EU 5% – 8% Third-country duty 11 tariff lines · average 7.6% Türkiye 100% Statutory rate (Law 474) 11 tariff lines USA Free – 10% General (MFN) 6 tariff lines · average 6.4%

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

UK Global Tariff

UK lines →
  1. 6403 99 00 00 Other pa
  2. 6403 99 05 00 Made on a base or platform of wood, not having an inner sole 8%pa
  3. 6403 99 05 10 Hand-made 8%pa
  4. 6403 99 05 90 Other 8%pa
  5. Other pa
  6. Footwear with a vamp made of straps or which has one or several pieces cut out pa
  7. 6403 99 11 00 With sole and heel combined having a height of more than 3 cm 8%pa
  8. Other, with insoles of a length pa
  9. 6403 99 31 00 Of less than 24 cm 8%pa
  10. Of 24 cm or more pa
  11. 6403 99 33 00 Footwear which cannot be identified as men's or women's footwear 8%pa
  12. Other pa
  13. 6403 99 36 00 For men 8%pa
  14. 6403 99 38 00 For women 4%pa
  15. 6403 99 50 00 Slippers and other indoor footwear 8%pa
  16. Other, with insoles of a length pa
  17. 6403 99 91 00 Of less than 24 cm 8%pa
  18. 6403 99 91 10 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8%pa
  19. 6403 99 91 90 Other 8%pa
  20. Of 24 cm or more pa
  21. 6403 99 93 00 Footwear which cannot be identified as men's or women's footwear 8%pa
  22. 6403 99 93 10 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8%pa
  23. 6403 99 93 90 Other 8%pa
  24. Other pa
  25. 6403 99 96 00 For men 8%pa
  26. 6403 99 96 10 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 8%pa
  27. 6403 99 96 90 Other 8%pa
  28. 6403 99 98 00 For women 6%pa
  29. 6403 99 98 10 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 6%pa
  30. 6403 99 98 90 Other 6%pa

EU Combined Nomenclature

EU lines →
  1. 6403 99 Other:
  2. 6403 99 05 Made on a base or platform of wood, not having an inner sole 8%pa
  3. Other:
  4. Footwear with a vamp made of straps or which has one or several pieces cut out:
  5. 6403 99 11 With sole and heel combined having a height of more than 3 cm 8%pa
  6. Other, with insoles of a length:
  7. 6403 99 31 Of less than 24 cm 8%pa
  8. Of 24 cm or more:
  9. 6403 99 33 Footwear which cannot be identified as men's or women's footwear 8%pa
  10. Other:
  11. 6403 99 36 For men 8%pa
  12. 6403 99 38 For women 5%pa
  13. 6403 99 50 Slippers and other indoor footwear 8%pa
  14. Other, with insoles of a length:
  15. 6403 99 91 Of less than 24 cm 8%pa
  16. Of 24 cm or more:
  17. 6403 99 93 Footwear which cannot be identified as men's or women's footwear 8%pa
  18. Other:
  19. 6403 99 96 For men 8%pa
  20. 6403 99 98 For women 7%pa

Turkish Customs Tariff Schedule

Türkiye lines →

This line has no official text in this language; it is shown in the language of its tariff.

  1. 6403.99 Diğerleri:
  2. 6403.99.05.00.00 İç tabanı olmayan, ahşap mesnet veya platform üzerine yapılmış olanlar 100%Çift
  3. Diğerleri:
  4. Yüzü şeritlerden yapılmış veya bir veya daha fazla parçası kesilip çıkarılmış olanlar:
  5. 6403.99.11.00.00 Dış tabanı ile birlikte topuk yüksekliği 3 cm. den fazla olanlar 100%Çift
  6. Diğerleri, iç taban uzunluğu:
  7. 6403.99.31.00.00 24 cm. den az olanlar 100%Çift
  8. Diğerleri:
  9. 6403.99.33.00.00 Erkek veya kadınlara ait olduğu belirlenemeyen ayakkabılar 100%Çift
  10. Diğerleri:
  11. 6403.99.36.00.00 Erkekler için 100%Çift
  12. 6403.99.38.00.00 Kadınlar için 100%Çift
  13. 6403.99.50.00.00 Terlikler ve ev içinde giyilen diğer ayakkabılar 100%Çift
  14. Diğerleri, iç taban uzunluğu:
  15. 6403.99.91.00.00 24 cm. den az olanlar 100%Çift
  16. 24 cm. veya daha fazla olanlar:
  17. 6403.99.93.00.00 Erkek veya kadınlara ait olduğu belirlenemeyen ayakkabılar 100%Çift
  18. Diğerleri:
  19. 6403.99.96.00.00 Erkekler için 100%Çift
  20. 6403.99.98.00.00 Kadınlar için 100%Çift

Harmonized Tariff Schedule of the United States

USA lines →
  1. 6403.99 Other:
  2. 6403.99.10.00 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap Freeprs.
  3. Other:
  4. 6403.99.20 Footwear made on a base or platform of wood 8%
  5. 6403.99.20.30 For men prs.
  6. 6403.99.20.60 For women prs.
  7. 6403.99.20.90 Other prs.
  8. Other:
  9. 6403.99.40 Welt footwear 5%
  10. Work footwear:
  11. 6403.99.40.10 For men prs.
  12. 6403.99.40.20 Other prs.
  13. Other:
  14. For men:
  15. 6403.99.40.35 With pigskin uppers prs.
  16. 6403.99.40.55 Other prs.
  17. 6403.99.40.80 For women prs.
  18. 6403.99.40.91 Other prs.
  19. Other:
  20. 6403.99.60 For men, youths and boys 8.5%
  21. 6403.99.60.15 House slippers prs.
  22. 6403.99.60.25 Work footwear prs.
  23. Other:
  24. Tennis shoes, basketball shoes, gym shoes, training shoes and the like, for men:
  25. 6403.99.60.30 With pigskin uppers prs.
  26. 6403.99.60.40 Other prs.
  27. Other tennis shoes, basketball shoes, gym shoes, training shoes and the like:
  28. 6403.99.60.50 With pigskin uppers prs.
  29. 6403.99.60.60 Other prs.
  30. Other:
  31. For men:
  32. 6403.99.60.65 With pigskin uppers prs.
  33. 6403.99.60.75 Other prs.
  34. 6403.99.60.90 Other prs.
  35. For other persons:
  36. 6403.99.75 Valued not over $2.50/pair 7%
  37. 6403.99.75.15 House slippers prs.
  38. Other:
  39. For women:
  40. 6403.99.75.30 With pigskin uppers prs.
  41. 6403.99.75.60 Other prs.
  42. 6403.99.75.90 Other prs.
  43. 6403.99.90 Valued over $2.50/pair 10%
  44. 6403.99.90.05 House slippers prs.
  45. 6403.99.90.15 Work footwear prs.
  46. Other:
  47. Tennis shoes, basketball shoes, and the like, for women:
  48. 6403.99.90.21 With pigskin uppers prs.
  49. 6403.99.90.31 Other prs.
  50. 6403.99.90.41 Other tennis shoes, basketball shoes, and the like prs.
  51. Other:
  52. For women:
  53. 6403.99.90.55 With pigskin uppers prs.
  54. 6403.99.90.65 Other prs.
  55. 6403.99.90.71 Other prs.

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

World trade in 2024

6403.99 · US$36bn

Trade value (US$) no reported trade < US$266.9kUS$266.9k+US$16.8m+US$202.4m+> US$1.1bn

Exports: 212
  1. Vietnam: US$8.5bn
  2. China: US$5.9bn
  3. Italy: US$4.1bn
  4. Germany: US$3.1bn
  5. Indonesia: US$2.9bn
  6. India: US$1.2bn
  7. France: US$1.1bn
  8. Portugal: US$938.8m
  9. Spain: US$901.3m
  10. Poland: US$829.5m
  11. Netherlands: US$780.8m
  12. Belgium: US$571.6m
  13. Cambodia: US$537.3m
  14. Bangladesh: US$297.6m
  15. Türkiye: US$290.3m
  16. Brazil: US$272.1m
  17. Czechia: US$255.8m
  18. Austria: US$243.3m
  19. Switzerland: US$236.2m
  20. Thailand: US$234m
  21. Slovakia: US$202.4m
  22. United Kingdom: US$181.9m
  23. United States: US$166.6m
  24. Morocco: US$163.5m
  25. Tunisia: US$159.9m
  26. Hungary: US$153m
  27. Romania: US$133.9m
  28. Denmark: US$133.4m
  29. Myanmar (Burma): US$121.9m
  30. Pakistan: US$105.4m
  31. Sweden: US$99.3m
  32. Albania: US$88.4m
  33. Philippines: US$87.4m
  34. Singapore: US$78m
  35. Bosnia & Herzegovina: US$74.2m
  36. Serbia: US$71.2m
  37. Croatia: US$66.6m
  38. Laos: US$62m
  39. Hong Kong SAR China: US$60.7m
  40. Mexico: US$46.7m
  41. South Korea: US$38.7m
  42. Dominican Republic: US$31.7m
  43. Latvia: US$30.6m
  44. Greece: US$30.2m
  45. Slovenia: US$27.2m
  46. South Africa: US$26.9m
  47. Taiwan: US$26.8m
  48. United Arab Emirates: US$25.2m
  49. Lithuania: US$24.3m
  50. Macao SAR China: US$24.2m
  51. Canada: US$20.5m
  52. Malaysia: US$18m
  53. El Salvador: US$16.8m
  54. Japan: US$16.6m
  55. Israel: US$15.8m
  56. Bulgaria: US$15.4m
  57. Australia: US$14.8m
  58. Russia: US$14.6m
  59. Finland: US$14.1m
  60. Armenia: US$12m

Top exporters

RankCountryValueShare
1 Vietnam US$8.5bn 23.6%
2 China US$5.9bn 16.3%
3 Italy US$4.1bn 11.4%
4 Germany US$3.1bn 8.7%
5 Indonesia US$2.9bn 8%
6 India US$1.2bn 3.3%
7 France US$1.1bn 3%
8 Portugal US$938.8m 2.6%
9 Spain US$901.3m 2.5%
10 Poland US$829.5m 2.3%

Top importers

RankCountryValueShare
1 United States US$6.4bn 17.9%
2 Germany US$3.7bn 10.4%
3 France US$2.4bn 6.7%
4 China US$2.1bn 6%
5 Poland US$1.9bn 5.2%
6 Italy US$1.8bn 4.9%
7 Netherlands US$1.5bn 4.2%
8 United Kingdom US$1.3bn 3.5%
9 Spain US$1.2bn 3.4%
10 South Korea US$967.6m 2.7%

Questions and answers

What is the HS code for footwear with outer soles of rubber, plastics, leather or: other footwear, other?

Footwear with outer soles of rubber, plastics, leather or: other footwear, other fall under HS subheading 6403.99, part of heading 6403, in section XII of the Harmonized System.

What is the import duty on footwear with outer soles of rubber, plastics… in the UK?

Under the UK Global Tariff, imports under 6403.99 from countries without a preferential agreement are charged at 4% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on footwear with outer soles of rubber, plastics… in the EU?

Under the EU Combined Nomenclature, imports under 6403.99 from countries without a preferential agreement are charged at 5% to 8%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most footwear with outer soles of rubber, plastics…?

Vietnam, with US$8.5bn in 2024 (23.6% of world exports).