Subheading · Chapter 64 · Heading 6406

6406.90

6406.90: Parts of footwear: other

Other footwear parts

Official description Other

6406.90 is the HS subheading for other footwear parts, under heading 6406 in chapter 64.

What you pay

Importing into UK

Customs duty Free standard rate · across 9 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 4
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6406 90 00 00 Other
  2. 6406 90 30 00 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles Freepa
  3. 6406 90 30 10 Hand-made Freepa
  4. 6406 90 30 90 Other Freepa
  5. 6406 90 50 00 Removable insoles and other removable accessories Free
  6. 6406 90 50 10 Hand-made Free
  7. 6406 90 50 90 Other Free
  8. 6406 90 60 00 Outer soles of leather or composition leather Free
  9. 6406 90 60 10 Hand-made Free
  10. 6406 90 60 90 Other Free
  11. 6406 90 90 00 Other Free
  12. 6406 90 90 10 Gaiters, leggings and similar articles and parts thereof Free
  13. Other Free
  14. 6406 90 90 20 Hand-made Free
  15. 6406 90 90 90 Other Free

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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2023 No. 1203
    Documents
    • 9062

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 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)
  • 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)—Free
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£29.1m+1.9% · previous 12 months
Average import price£16.35 per kg
Jan 2024: £1.7mFeb 2024: £2.3mMar 2024: £1.9mApr 2024: £2.1mMay 2024: £2.2mJun 2024: £2.2mJul 2024: £2.1mAug 2024: £1.9mSept 2024: £2.4mOct 2024: £2.7mNov 2024: £2.5mDec 2024: £2.2mJan 2025: £2.5mFeb 2025: £2.1mMar 2025: £2.2mApr 2025: £2.2mMay 2025: £2.3mJun 2025: £1.9mJul 2025: £3.1mAug 2025: £2.3mSept 2025: £3.1mOct 2025: £3.3mNov 2025: £2.3mDec 2025: £2.4mJan 2026: £2.1mFeb 2026: £2.3mMar 2026: £2.4mApr 2026: £2.1mMay 2026: £2.4mJun 2026: £2mJul 2026: £2.8mAug 2026: £1.9m 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 £13.2m 45.4% +8.8%
Italy £2m 7% +3.7%
India £1.7m 5.9% +13.4%
Vietnam £1.7m 5.9% -26.7%
Taiwan £1.5m 5.1% +20.6%
Poland £1.4m 4.7% +7.5%
United States £1.2m 4.2% +10.5%
South Korea £1.1m 3.7% +92%

Same subheading in other tariffs

World trade in 2024

6406.90 · US$3.8bn

Trade value (US$) no reported trade < US$217kUS$217k+US$7m+US$36m+> US$149m

Exports: 156
  1. China: US$1.5bn
  2. United States: US$327m
  3. Vietnam: US$286m
  4. Italy: US$262m
  5. Spain: US$149m
  6. Kyrgyzstan: US$138m
  7. Germany: US$132m
  8. Poland: US$123m
  9. Albania: US$93m
  10. Romania: US$80m
  11. Taiwan: US$79m
  12. South Korea: US$70m
  13. Ukraine: US$54m
  14. France: US$45m
  15. Netherlands: US$36m
  16. Türkiye: US$30m
  17. Portugal: US$29m
  18. Tunisia: US$28m
  19. India: US$27m
  20. Hungary: US$24m
  21. Hong Kong SAR China: US$24m
  22. Indonesia: US$18m
  23. Morocco: US$18m
  24. Brazil: US$18m
  25. Austria: US$16m
  26. Czechia: US$16m
  27. Cambodia: US$14m
  28. Slovakia: US$14m
  29. Pakistan: US$14m
  30. Thailand: US$14m
  31. Bulgaria: US$12m
  32. Mexico: US$12m
  33. Bosnia & Herzegovina: US$10m
  34. Canada: US$10m
  35. Israel: US$8m
  36. Switzerland: US$7m
  37. Denmark: US$7m
  38. New Zealand: US$7m
  39. Belgium: US$7m
  40. Slovenia: US$6m
  41. Japan: US$6m
  42. United Kingdom: US$6m
  43. Sweden: US$5m
  44. Bangladesh: US$4m
  45. Finland: US$3m
  46. Armenia: US$3m
  47. Macao SAR China: US$3m
  48. Myanmar (Burma): US$2m
  49. Moldova: US$2m
  50. Croatia: US$2m
  51. Philippines: US$2m
  52. Singapore: US$2m
  53. Colombia: US$1m
  54. Egypt: US$1m
  55. Russia: US$1m
  56. Paraguay: US$996k
  57. Serbia: US$888k
  58. South Africa: US$886k
  59. Lithuania: US$852k
  60. United Arab Emirates: US$828k

Top exporters

RankCountryValueShare
1 China US$1.5bn 38.5%
2 United States US$327m 8.7%
3 Vietnam US$286m 7.6%
4 Italy US$262m 7%
5 Spain US$149m 3.9%
6 Kyrgyzstan US$138m 3.7%
7 Germany US$132m 3.5%
8 Poland US$123m 3.2%
9 Albania US$93m 2.5%
10 Romania US$80m 2.1%

Top importers

RankCountryValueShare
1 Vietnam US$765m 20.3%
2 Germany US$299m 7.9%
3 Italy US$262m 6.9%
4 Indonesia US$255m 6.8%
5 Russia US$202m 5.4%
6 United States US$202m 5.4%
7 Romania US$127m 3.4%
8 China US$121m 3.2%
9 Cambodia US$105m 2.8%
10 India US$94m 2.5%

Import duty on this product around the world 159

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.

  • 10%median duty
  • 23number of duty-free countries (MFN)
  • 30%highest: Cape Verde, Iran, Bangladesh

159

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 0% 2023
Algeria 15% 2023
Angola 0% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Argentina 18% 2023 · HS 2017
Armenia 0% 2023
Aruba 9% 6% – 12% 2021 · HS 2012
Australia 2.5% 0% – 5% 2023
Azerbaijan 5% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 13% 5% – 20% 2022 · HS 2017
Belarus 0% 2021 · HS 2017
Belize 13% 5% – 20% 2023
Benin 10% 2023
Bermuda 13% 2023
Bhutan 10% 2022
Bolivia 5% 2023 · HS 2017
Bosnia & Herzegovina 10% 2022
Botswana 13% 0% – 20% 2023
Brazil 18% 2023 · HS 2017
Brunei 3.2% 0% – 5% 2023 · HS 2017
Burkina Faso 10% 2023
Burundi 10% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 20% 2023
Canada 3.8% 0% – 10% 2023
Cape Verde 30% 2023 · HS 2017
Central African Republic 20% 2023
Chad 20% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 20% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 7.7% 0% – 9% 2023
Côte d’Ivoire 10% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 13% 5% – 20% 2023 · HS 2017
Dominican Republic 3.5% 0% – 14% 2023
Ecuador 15% 2023 · HS 2017
Egypt 25% 10% – 40% 2019 · HS 2017
El Salvador 6.7% 0% – 10% 2022
Equatorial Guinea 20% 2023
Eswatini 13% 0% – 20% 2023
Ethiopia 15% 10% – 20% 2021 · HS 2017
European Union (27 countries) 3% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 20% 2023
Gambia 10% 2023
Georgia 0% 2022 · HS 2017
Ghana 10% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 13% 5% – 20% 2023 · HS 2012
Guatemala 6.7% 0% – 10% 2023
Guinea 10% 2023
Guinea-Bissau 10% 2023
Guyana 13% 5% – 20% 2023 · HS 2017
Haiti 0% 2020 · HS 2017
Honduras 6.7% 0% – 10% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 20% 2023
Indonesia 5% 2023
Iran 30% 5% – 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 13% 5% – 20% 2023
Japan 16% 3.4% – 25% 2023
Jordan 0% 2023
Kazakhstan 0% 2023
Kenya 10% 2023
Kuwait 5% 2023
Kyrgyzstan 0% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 0% – 10% 2020 · HS 2017
Lesotho 13% 0% – 20% 2023
Liberia 10% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 5.3%* 4% – 6.9% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 25% 2021 · HS 2017
Malaysia 16% 0% – 30% 2023
Maldives 0% 2023
Mali 10% 2023
Mauritania 10% 2023 · HS 2017
Mauritius 0% 2023
Mexico 3.3% 0% – 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 0% 2023 · HS 2017
Mongolia 5% 2023
Morocco 18% 2.5% – 40% 2023
Mozambique 7.5% 2023
Myanmar (Burma) 3% 2023 · HS 2017
Namibia 13% 0% – 20% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 3.3% 0% – 5% 2023
Nicaragua 6.7% 0% – 10% 2023
Niger 10% 2023
Nigeria 10% 2023
North Macedonia 10% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 6.7% 0% – 10% 2023
Papua New Guinea 2.5% 0% – 10% 2023
Paraguay 18% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 1% 2023
Qatar 5% 2023
Russia 0% 2021 · HS 2017
Rwanda 10% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 10% 2023
Seychelles 0% 2023
Sierra Leone 10% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 15% 2023 · HS 2017
South Africa 13% 0% – 20% 2023
South Korea 8% 2023
Sri Lanka 18% 15% – 20% 2023
St Kitts & Nevis 15% 5% – 25% 2023
St Lucia 13% 5% – 20% 2023 · HS 2012
St Pierre & Miquelon 5% 2021 · HS 2017
St Vincent & the Grenadines 13% 5% – 20% 2023
Sudan 3% 2021 · HS 2017
Switzerland 4%* 3% – 5.2% 2023
Syria 10% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 10% 2023
Thailand 10% 2023
Togo 10% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 10% 0% – 20% 2023 · HS 2012
Türkiye 17% 13% – 33% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 10% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 0% 2023
United States 4.6% 0% – 15% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 5.8% 5% – 15% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 5% 2017 · HS 2017
Zimbabwe 0.3% 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
8519 Parts of footwear (including uppers, whether/not attached to soles other than outer soles); removable insoles, heel cushions & similar articles; gaiters, leggings & similar articles & parts thereof
End use (BEC Rev. 5)
Intermediate goods · BEC 411220
CPC 2.1 product
29600 Parts of footwear; removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
ISIC Rev. 4 activity
1520 Manufacture of footwear
1629 Manufacture of other products of wood; manufacture of articles of cork, straw and plaiting materials
2219 Manufacture of other rubber products
2220 Manufacture of plastics products

Earlier HS editions

HSCode
20176406.90unchanged
20126406.90unchanged
20076406.91, 6406.99changed
20026406.91, 6406.99changed
19966406.91, 6406.99changed
19926406.91, 6406.99changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 31

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 20 August 2025 · 6406.90.15.40

    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 17 July 2025 · 6406.90.90.00

    The tariff classification of footwear insoles from China

  • N349967 U.S. CBP 8 July 2025 · 6406.90.30.60

    The tariff classification of footwear inserts from China

  • N349986 U.S. CBP 8 July 2025 · 6406.90.30.60

    The tariff classification of footwear inserts from China

  • N349485 U.S. CBP 27 June 2025 · 6406.90.30.60

    The tariff classification of Duran shoes, Invisa Brace AFOs, InvisaSole insoles, and toe-lift wedges from China

  • N349265 U.S. CBP 18 June 2025 · 6406.90.15.40

    The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA) of gaiters from El Salvadore

  • 600012663 HMRC 20 March 2025 – 19 March 2028 · 6406 90 50 90

    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

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 433 commodity codes

    Trade Tariff changes 2026-07-22 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 6406.90 covers 9 tariff lines and the duty is duty-free.

The EU Combined Nomenclature divides subheading 6406.90 into 4 tariff lines; the duty is 3%.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard Free; 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 other footwear parts worth £29.1m (up 2% on the year before), at an average of £16.35 per kg; China supplied 45%, followed by Italy.

World trade in other footwear parts reached US$3.8bn in 2024, up 10% on 2023.

China was the largest exporter with 38.5% of the total, ahead of the United States.

Products classified here

Questions and answers

What is the HS code for parts of footwear: other?

Parts of footwear: other fall under HS subheading 6406.90, part of heading 6406, in section XII of the Harmonized System.

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

Under the UK Global Tariff, imports under 6406.90 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: other in the EU?

Under the EU Combined Nomenclature, imports under 6406.90 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: other?

China, with US$1.5bn in 2024 (38.5% of world exports).

Which countries can export other footwear parts 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 Free applies. Pick a country above to see its rate.

Is there anti-dumping duty on other footwear parts?

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 parts from?

In the 12 months to August 2026, the largest suppliers were China (45%), Italy (7%) and India (6%), out of total imports of £29.1m.

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Typical products

Everyday names, not part of the legal text.