Subheading · Chapter 64 · Heading 6405

6405.20: With uppers of textile materials

6405.20 is a six-digit subheading of heading 6405, other footwear, chapter 64.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 2% – 4% standard rate · across 3 national lines depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 4

VAT 0.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

6405 20 00 00 With uppers of textile materials pa
6405 20 10 00 With outer soles of wood or cork 2%pa
With outer soles of other materials pa
6405 20 91 00 Slippers and other indoor footwear 4%pa
6405 20 99 00 Other 4%pa

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 598
Documents
- 9014
Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
2020 No. 1431
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Tariff lines
on 2 of 3 lines

Import requirements 4

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 9009
- 9010
- 9017
Import controlImport control - CITES
Applies to goods from
all countries

Legal act
2021 No. 54
Documents
- C400 Presentation of the required "CITES" certificate
- Y900 Declared goods do not belong to the Washington Convention (CITES)
Import controlImport control on luxury goods
Applies to goods from
North Korea

Legal act
S.I. 2019/411
Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Import controlImport control on seal products
Applies to goods from
all countries

Legal act
2018 No. 1034
Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	2% – 4%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
European Union (including code "EU")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Lesotho, Mozambique, Namibia	Free
Eastern and Southern Africa States	Madagascar, Mauritius, Seychelles, Zimbabwe	Free
CPTPP	Brunei, Malaysia	Free
UK–Andorra agreement	Andorra	Free
UK–Albania agreement	Albania	Free
UK–Australia agreement	Australia	Free
UK–Canada agreement	Canada	Free
UK–Switzerland agreement	Switzerland	Free
UK–Côte d’Ivoire agreement	Côte d’Ivoire	Free
UK–Chile agreement	Chile	Free
UK–Cameroon agreement	Cameroon	Free
UK–Colombia agreement	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Faroe Islands agreement	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Iceland agreement	Iceland	Free
UK–Jordan agreement	Jordan	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Mexico agreement	Mexico	Free
UK–Norway agreement	Norway	Free
UK–New Zealand agreement	New Zealand	Free
UK–Peru agreement	Peru	Free
UK–Papua New Guinea agreement	Papua New Guinea	Free
UK–Palestinian Territories agreement	Palestinian Territories	Free
UK–Serbia agreement	Serbia	Free
UK–Solomon Islands agreement	Solomon Islands	Free
UK–Singapore agreement	Singapore	Free
UK–San Marino agreement	San Marino	Free
UK–Tunisia agreement	Tunisia	Free
UK–Türkiye agreement	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free

UK: imports by month

last 12 months£71.5m-17.6% · previous 12 months

Average import price£8.14 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
China	£63.6m	89%	-15.1%
Vietnam	£3.7m	5.2%	-14.6%
Italy	£584k	0.8%	+6.6%
Ireland	£543k	0.8%	+222.4%
India	£513k	0.7%	-24%
Poland	£422k	0.6%	+91.4%
Spain	£386k	0.5%	+31.8%
Cambodia	£198k	0.3%	+26.9%

Same subheading in other tariffs

EU 3.5% – 4% Third-country duty 3 tariff lines · average 3.8%

Türkiye 3.5% – 4% Third-country duty 3 tariff lines · average 3.8%

USA 2.5% – 12.5% General (MFN) 3 tariff lines · average 7.5%

World trade in 2024

6405.20 · US$1bn

Trade value (US$) no reported trade < US$142kUS$142k+US$2m+US$8m+> US$22m

Exports: 154

China: US$859m
Vietnam: US$59m
Poland: US$38m
Italy: US$23m
Germany: US$22m
Spain: US$21m
United States: US$19m
France: US$17m
Netherlands: US$16m
Türkiye: US$13m
United Kingdom: US$11m
Austria: US$10m
Slovakia: US$9m
Belgium: US$9m
Pakistan: US$8m
Czechia: US$8m
Singapore: US$8m
Portugal: US$8m
India: US$7m
Myanmar (Burma): US$6m
Tunisia: US$6m
Russia: US$6m
Mexico: US$5m
Cambodia: US$5m
Hungary: US$4m
Japan: US$4m
Thailand: US$3m
Canada: US$3m
Greece: US$3m
Bangladesh: US$2m
Croatia: US$2m
Romania: US$2m
United Arab Emirates: US$2m
Denmark: US$2m
Indonesia: US$2m
Sweden: US$2m
Armenia: US$2m
Malaysia: US$2m
Bosnia & Herzegovina: US$1m
Luxembourg: US$1m
Switzerland: US$1m
Taiwan: US$1m
Bulgaria: US$1m
Slovenia: US$1m
South Africa: US$1m
South Korea: US$1m
Brazil: US$915k
Hong Kong SAR China: US$847k
Australia: US$831k
Kyrgyzstan: US$790k
Ukraine: US$727k
Serbia: US$687k
Morocco: US$592k
Ireland: US$466k
Laos: US$453k
Dominican Republic: US$453k
Finland: US$446k
Lithuania: US$350k
Nepal: US$330k
Zimbabwe: US$284k

Top exporters

Rank	Country	Value	Share
1	China	US$859m	68.7%
2	Vietnam	US$59m	4.7%
3	Poland	US$38m	3%
4	Italy	US$23m	1.9%
5	Germany	US$22m	1.7%
6	Spain	US$21m	1.6%
7	United States	US$19m	1.5%
8	France	US$17m	1.4%
9	Netherlands	US$16m	1.3%
10	Türkiye	US$13m	1%

Top importers

Rank	Country	Value	Share
1	United States	US$308m	24.6%
2	Saudi Arabia	US$106m	8.4%
3	United Kingdom	US$103m	8.3%
4	Japan	US$91m	7.3%
5	Germany	US$82m	6.6%
6	France	US$69m	5.5%
7	Italy	US$36m	2.9%
8	Spain	US$33m	2.7%
9	Netherlands	US$26m	2.1%
10	Poland	US$24m	2%

Binding rulings for similar goods 67

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.

N361396 U.S. CBP 31 July 2026 · 6405.20.90.15

The tariff classification of a house slipper from China
N355201 U.S. CBP 14 November 2025 · 6405.20.90.60

The tariff classification of workout footwear from Mexico
N343443 U.S. CBP 6 November 2024 · 6405.20.90.60

The tariff classification of overshoes from Pakistan
N340850 U.S. CBP 16 July 2024 · 6405.20.90.60

The tariff classification of footwear from Thailand
N340133 U.S. CBP 10 June 2024 · 6405.20.30.60

The tariff classification of footwear from Pakistan
N333008 U.S. CBP 14 June 2023 · 6405.20.90.15

The tariff classification of footwear from Austria
600016359 HMRC 21 October 2026 – 20 October 2029 · 6405 20 91 00

A mans slipper which covers the ankle. The slipper has a textile upper and a textile outer sole. The upper is made of a fleece style material, it is grey in colour. The upper has a zip fastening, with a ribbon attached demonstrating the company name. There is a company logo on the side of the…
600016363 HMRC 21 October 2026 – 20 October 2029 · 6405 20 91 00

A woman's slipper which covers the ankle. The slipper has a textile upper and a textile outer sole. The upper is made of a woolly faux fur material, it is beige in colour. The slipper has a decorative fabric strip and button attached to the rear of the slipper. The outer sole has clear visible…
600016039 HMRC 17 September 2026 – 16 September 2029 · 6405 20 91 00

The product is a pair of black pram shoes. The upper is made of polyurethane (PU) plastic. The stitched outer sole is made of cotton canvas and has a rubberised polyurethane-based puff print applied to improve grip. The outer sole is considered to be of non-durable construction. None of the…
600015127 HMRC 26 February 2026 – 25 February 2029 · 6405 20 91 00

Ladies mule style slippers. The uppers have a wrap over cross design made from plush textile. The slippers are off white in colour. There are raised treads on the outer sole, these are covered in a textile. The treads form the greatest surface area in contact with the ground.
600015126 HMRC 25 February 2026 – 24 February 2029 · 6405 20 91 00

Ladies mule style slippers. The uppers are made from a plush textile. The slippers are grey in colour. There are raised treads on the outer sole, which have a textile covering. The treads form the greatest surface area in contact with the ground.
600014849 HMRC 6 February 2026 – 5 February 2029 · 6405 20 91 00

Women's slip on boot style slippers for indoor wear. The upper part is made from a textile dog patterned material and has artificial fur lining, the slipper covers the ankle and is coloured Blue/Cream the fur lining is cream coloured. It has the company logo attached to the rear of the slipper by…

67 rulings in total for this code

In the UK Global Tariff, subheading 6405.20 covers 3 tariff lines and the duty is between 2% and 4%.

The EU Combined Nomenclature divides subheading 6405.20 into 3 tariff lines; the duty is between 3.5% and 4% (average 3.8%).

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 2% – 4%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported these goods worth £71.5m (down 18% on the year before), at an average of £8.14 per kg; China supplied 89%, followed by Vietnam.

World trade in these goods reached US$1bn in 2024, down 2.2% on 2023.

China was the largest exporter with 68.7% of the total, ahead of Vietnam.

Products classified here

slippers, hotel

Questions and answers

What is the HS code for with uppers of textile materials?

With uppers of textile materials fall under HS subheading 6405.20, part of heading 6405, in section XII of the Harmonized System.

What is the import duty on with uppers of textile materials in the UK?

Under the UK Global Tariff, imports under 6405.20 from countries without a preferential agreement are charged at 2% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on with uppers of textile materials in the EU?

Under the EU Combined Nomenclature, imports under 6405.20 from countries without a preferential agreement are charged at 3.5% to 4%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most with uppers of textile materials?

China, with US$859m in 2024 (68.7% of world exports).

Which countries can export these goods to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 2% – 4% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import these goods from?

In the 12 months to August 2026, the largest suppliers were China (89%), Vietnam (5%) and Italy (1%), out of total imports of £71.5m.