Subheading · Chapter 64 · Heading 6405

6405.90

6405.90: Other footwear, other

Other footwear (textile sole etc.)

Official description Other

6405.90 is the HS subheading for other footwear (textile sole etc.), under heading 6405 in chapter 64.

What you pay

Importing into UK

Customs duty 4% – 16% standard rate · across 2 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 →
  1. 6405 90 00 00 Other pa
  2. 6405 90 10 00 With outer soles of rubber, plastics, leather or composition leather 16%pa
  3. 6405 90 90 00 With outer soles of other materials 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)

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 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 cat and dog fur
    Applies to goods from
    all countries
    Legal act
    S.I. 2009/1056
    Documents
    • Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
    Tariff lines
    on 1 of 2 lines
  • 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 schemeCountriesRate
standard rate (no agreement)—4% – 16%
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, Japan, 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–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–Japan agreement Japan Free

UK: imports by month

last 12 months£43.9m-5.1% · previous 12 months
Average import price£15.68 per kg
Jan 2024: £2.6mFeb 2024: £2.5mMar 2024: £3.7mApr 2024: £3.7mMay 2024: £2.6mJun 2024: £3.1mJul 2024: £2.8mAug 2024: £2.9mSept 2024: £4.1mOct 2024: £5.3mNov 2024: £4.3mDec 2024: £2.9mJan 2025: £3.4mFeb 2025: £3.8mMar 2025: £2.9mApr 2025: £3.8mMay 2025: £2.9mJun 2025: £3.7mJul 2025: £4.6mAug 2025: £4.6mSept 2025: £5.1mOct 2025: £5.2mNov 2025: £4.2mDec 2025: £3.6mJan 2026: £4.1mFeb 2026: £3.4mMar 2026: £3.6mApr 2026: £2.9mMay 2026: £2.5mJun 2026: £2.7mJul 2026: £3.4mAug 2026: £3.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £22.2m 50.5% -5.8%
Vietnam £10m 22.7% +20%
Italy £5.3m 12% -14.2%
Indonesia £1.2m 2.6% +74.8%
Spain £802k 1.8% +4.5%
Cambodia £768k 1.8% -49.5%
Pakistan £722k 1.6% +47.6%
Portugal £411k 0.9% -36.6%

Same subheading in other tariffs

World trade in 2024

6405.90 · US$1.6bn

Trade value (US$) no reported trade < US$167kUS$167k+US$2m+US$14m+> US$40m

Exports: 188
  1. China: US$572m
  2. Vietnam: US$163m
  3. Italy: US$151m
  4. United States: US$97m
  5. France: US$52m
  6. Spain: US$40m
  7. Germany: US$35m
  8. Netherlands: US$34m
  9. Poland: US$34m
  10. Indonesia: US$33m
  11. Türkiye: US$29m
  12. Portugal: US$25m
  13. Pakistan: US$25m
  14. Bosnia & Herzegovina: US$23m
  15. Belgium: US$18m
  16. Cambodia: US$16m
  17. Thailand: US$15m
  18. United Kingdom: US$15m
  19. Hong Kong SAR China: US$14m
  20. South Africa: US$14m
  21. India: US$14m
  22. Morocco: US$12m
  23. Singapore: US$12m
  24. Brazil: US$10m
  25. South Korea: US$8m
  26. Lithuania: US$8m
  27. Philippines: US$8m
  28. Switzerland: US$8m
  29. Romania: US$6m
  30. Albania: US$6m
  31. Czechia: US$5m
  32. Denmark: US$5m
  33. Tunisia: US$5m
  34. Slovakia: US$5m
  35. United Arab Emirates: US$5m
  36. Greece: US$4m
  37. Sweden: US$4m
  38. Hungary: US$4m
  39. Croatia: US$4m
  40. Australia: US$4m
  41. Bangladesh: US$4m
  42. Austria: US$3m
  43. Japan: US$3m
  44. Canada: US$2m
  45. Malaysia: US$2m
  46. Panama: US$2m
  47. Kazakhstan: US$2m
  48. Mexico: US$2m
  49. Saudi Arabia: US$2m
  50. Uzbekistan: US$2m
  51. Taiwan: US$2m
  52. Chile: US$2m
  53. El Salvador: US$2m
  54. Slovenia: US$1m
  55. Russia: US$1m
  56. Myanmar (Burma): US$1m
  57. Dominican Republic: US$1m
  58. Bulgaria: US$1m
  59. Barbados: US$1m
  60. Uganda: US$926k

Top exporters

RankCountryValueShare
1 China US$572m 35.9%
2 Vietnam US$163m 10.2%
3 Italy US$151m 9.5%
4 United States US$97m 6.1%
5 France US$52m 3.3%
6 Spain US$40m 2.5%
7 Germany US$35m 2.2%
8 Netherlands US$34m 2.1%
9 Poland US$34m 2.1%
10 Indonesia US$33m 2%

Top importers

RankCountryValueShare
1 United States US$234m 14.7%
2 Saudi Arabia US$101m 6.3%
3 France US$69m 4.3%
4 Germany US$63m 3.9%
5 Netherlands US$62m 3.9%
6 Italy US$62m 3.9%
7 United Kingdom US$52m 3.2%
8 Poland US$45m 2.8%
9 Thailand US$42m 2.6%
10 Mexico US$39m 2.5%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 13number of duty-free countries (MFN)
  • 88%highest: Ecuador, Egypt, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 10% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 4.6%* 4.1% – 5% 2023
Aruba 6% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 5.5%* 4.9% – 6% 2021 · HS 2017
Belize 20% 2023
Benin 15% 10% – 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 23% 0% – 30% 2023
Brazil 35% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 15% 10% – 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 18% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 15% 10% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 88%* 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 23% 0% – 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 11% 4% – 17% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 15% 10% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 15% 10% – 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 35% 2023
Indonesia 30% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 20% 3.4% – 30% 2023
Jordan 5% 2023
Kazakhstan 4.6%* 4.1% – 5% 2023
Kenya 35% 2023
Kiribati 50% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 5.5%* 4.9% – 6% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 23% 0% – 30% 2023
Liberia 15% 10% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.3%* 2.4% – 6.1% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 15% 10% – 20% 2023
Mauritania 15% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 0% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 23% 0% – 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 5% 0% – 10% 2023
Nicaragua 15% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 20% 2023
North Macedonia 25% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 24% 2017 · HS 2017
Panama 15% 2023
Papua New Guinea 10% 2023
Paraguay 25% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 5.5%* 4.9% – 6% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 23% 0% – 30% 2023
South Korea 13% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 2.7%* 1.5% – 3.8% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 15% 10% – 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 41% 34% – 47% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 10% 4% – 16% 2023
United States 8.2% 3.8% – 13% 2023
Uruguay 35% 2023 · HS 2017
Uzbekistan 45%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 30% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 54%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
8517 Footwear, n.e.s.
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
29520 Wooden footwear, miscellaneous special footwear and other footwear n.e.c.
ISIC Rev. 4 activity
1520 Manufacture of footwear

Earlier HS editions

HSCode
20176405.90unchanged
20126405.90unchanged
20076405.90unchanged
20026405.90unchanged
19966405.90unchanged
19926405.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 61

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.

  • N364972 U.S. CBP 2 October 2026 · 6405.90.90.60

    The tariff classification of a women’s clog shoe from China

  • N363599 U.S. CBP 19 August 2026 · 6405.90.90.60

    The tariff classification of a man’s waterproof boot from China

  • N358788 U.S. CBP 2 March 2026 · 6405.90.90.60

    The tariff classification of a waterproof boot from Cambodia

  • N349762 U.S. CBP 26 June 2025 · 6405.90.90.60

    The tariff classification of traction overshoes from China, Vietnam and Korea

  • N349574 U.S. CBP 24 June 2025 · 6405.90.90.60

    The tariff classification of a woman’s rain boot from China

  • N349114 U.S. CBP 11 June 2025 · 6405.90.90.60

    The tariff classification of a child’s boot from China, Vietnam, and the Philippines

61 rulings in total for this code

The UK Global Tariff divides subheading 6405.90 into 2 tariff lines; the duty is between 4% and 16% (average 10%).

In the EU Combined Nomenclature, subheading 6405.90 covers 2 tariff lines and the duty is between 4% and 17%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 4% – 16%.

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

Imports of other footwear (textile sole etc.) into the UK came to £43.9m between September 2025 and August 2026 (down 5% on the year before); China supplied 51%, followed by Vietnam.

In 2024, countries exported other footwear (textile sole etc.) worth US$1.6bn (−8.2% year on year).

The largest exporter was China (US$572m), followed by Vietnam.

Questions and answers

What is the HS code for other footwear, other?

Other footwear, other fall under HS subheading 6405.90, part of heading 6405, in section XII of the Harmonized System.

What is the import duty on other footwear, other in the UK?

Under the UK Global Tariff, imports under 6405.90 from countries without a preferential agreement are charged at 4% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on other footwear, other in the EU?

Under the EU Combined Nomenclature, imports under 6405.90 from countries without a preferential agreement are charged at 4% to 17%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most other footwear, other?

China, with US$572m in 2024 (35.9% of world exports).

Which countries can export other footwear (textile sole etc.) 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 4% – 16% applies. Pick a country above to see its rate.

Is there anti-dumping duty on other footwear (textile sole etc.)?

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 other footwear (textile sole etc.) from?

In the 12 months to August 2026, the largest suppliers were China (51%), Vietnam (23%) and Italy (12%), out of total imports of £43.9m.

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