Heading · Section XII

6406: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

6406
  • FreeUK
  • 3%EU
  • 40%–100%Türkiye
  • 0%–33.6%USA
  • US$9.5bnWorld trade in 2024

Heading 6406 is divided into 3 six-digit subheadings and sits in chapter 64, footwear, gaiters and the like; parts of such articles.

The UK Global Tariff divides heading 6406 into 17 tariff lines; the duty is duty-free.

In the EU Combined Nomenclature, heading 6406 covers 8 tariff lines and the duty is 3%.

The Turkish Customs Tariff Schedule divides heading 6406 into 18 tariff lines; the statutory rate is between 40% and 100% (average 78.9%).

In the Harmonized Tariff Schedule of the United States, heading 6406 covers 22 tariff lines and the duty is between 0% and 33.6%. 5 of them are duty-free. 2 lines have a specific or compound duty.

In 2024, countries exported heading 6406 goods worth US$9.5bn (+4.1% year on year).

The largest exporter was China (US$4bn), followed by Vietnam.

The biggest buyer was Vietnam, with imports of US$1.6bn.

The United Kingdom ranked 46th among 166 exporters with US$8.8m.

The United Kingdom imported US$67.2m.

Duty rates compared

UK Free Third-country duty 17 tariff lines EU 3% Third-country duty 8 tariff lines Türkiye 40% – 100% Statutory rate (Law 474) 18 tariff lines · average 78.9% USA Free – 33.6% General (MFN) 22 tariff lines · average 8% · 2× specific or compound duty

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.

Subheadings 3

World trade in 2024

6406 · US$9.5bn

Trade value (US$) no reported trade < US$596.2kUS$596.2k+US$15.4m+US$122.3m+> US$287.5m

Exports: 166
  1. China: US$4bn
  2. Vietnam: US$927m
  3. Italy: US$573.5m
  4. United States: US$351.1m
  5. Germany: US$287.5m
  6. India: US$284.2m
  7. Albania: US$278.5m
  8. Spain: US$230.3m
  9. Romania: US$212m
  10. Tunisia: US$185.9m
  11. Bosnia & Herzegovina: US$155.2m
  12. Kyrgyzstan: US$139.5m
  13. Poland: US$139.2m
  14. Taiwan: US$123.7m
  15. Serbia: US$123.3m
  16. South Korea: US$122.3m
  17. Morocco: US$111.4m
  18. Portugal: US$102.7m
  19. Brazil: US$98.2m
  20. Indonesia: US$86.8m
  21. Ukraine: US$79.5m
  22. Austria: US$64.9m
  23. Bulgaria: US$62.8m
  24. Hong Kong SAR China: US$61m
  25. France: US$60.9m
  26. Türkiye: US$59.5m
  27. Slovakia: US$57m
  28. Hungary: US$49.9m
  29. Czechia: US$44.8m
  30. Netherlands: US$41.6m
  31. Thailand: US$38.2m
  32. Croatia: US$38m
  33. Mexico: US$33m
  34. Cambodia: US$30.4m
  35. Guatemala: US$27.5m
  36. Dominican Republic: US$21.9m
  37. Bangladesh: US$15.8m
  38. Pakistan: US$15.7m
  39. Japan: US$15.4m
  40. Slovenia: US$13.3m
  41. Myanmar (Burma): US$13.1m
  42. Canada: US$11.2m
  43. Switzerland: US$10.9m
  44. Moldova: US$9.9m
  45. Belgium: US$8.8m
  46. United Kingdom: US$8.8m
  47. Israel: US$8.6m
  48. Denmark: US$8.5m
  49. Macao SAR China: US$7.5m
  50. Egypt: US$7.3m
  51. New Zealand: US$6.6m
  52. North Macedonia: US$5.9m
  53. Sweden: US$5.2m
  54. Paraguay: US$5m
  55. Finland: US$4.5m
  56. Laos: US$3.7m
  57. Australia: US$3.5m
  58. Colombia: US$3.3m
  59. Armenia: US$3.1m
  60. Singapore: US$2.8m

Top exporters

RankCountryValueShare
1 China US$4bn 41.8%
2 Vietnam US$927m 9.8%
3 Italy US$573.5m 6%
4 United States US$351.1m 3.7%
5 Germany US$287.5m 3%
6 India US$284.2m 3%
7 Albania US$278.5m 2.9%
8 Spain US$230.3m 2.4%
9 Romania US$212m 2.2%
10 Tunisia US$185.9m 2%

Top importers

RankCountryValueShare
1 Vietnam US$1.6bn 17.2%
2 Italy US$995.9m 10.5%
3 Germany US$638.3m 6.7%
4 Indonesia US$489.6m 5.1%
5 Russia US$423.7m 4.5%
6 United States US$326.2m 3.4%
7 Cambodia US$269.2m 2.8%
8 Romania US$268.2m 2.8%
9 Bangladesh US$237m 2.5%
10 Slovakia US$234.9m 2.5%

Legal notes

Notes

1. This chapter does not cover:

  1. (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;

  2. (b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

  3. (c) worn footwear of heading 6309;

  4. (d) articles of asbestos (heading 6812);

  5. (e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

  6. (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:

  1. (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

  2. (b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.

4. Subject to note 3 to this chapter:

  1. (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;

  2. (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.

Products classified here

Questions and answers

What is the HS code for parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof?

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof fall under HS heading 6406, part of chapter 64, in section XII of the Harmonized System.

What is the import duty on parts of footwear in the UK?

Under the UK Global Tariff, imports under 6406 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on parts of footwear in the EU?

Under the EU Combined Nomenclature, imports under 6406 from countries without a preferential agreement are charged at 3%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most parts of footwear?

China, with US$4bn in 2024 (41.8% of world exports).