Working Tariff Document of New Zealand · tariff item · HS 6406.20
6406.20.00.09: PLASTIC OUTER SOLES
Rubber or plastic soles and heels
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
6406.20 Outer soles and heels, of rubber or plastics
UK Free Third-country duty 4 tariff lines 
EU 3% Third-country duty 2 tariff lines 
Türkiye 3% Third-country duty 4 tariff lines 
USA 2.7% General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free – 5% General (MFN) 2 tariff lines · average 2.5% 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 18% General (MFN) 4 tariff lines 
Peru 11% General (MFN) 1 tariff line 
Japan 3.4% General (MFN) 1 tariff line 
Taiwan 2% General (MFN) 2 tariff lines 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 3% General (MFN) 2 tariff lines 
Nigeria 10% General (MFN) 1 tariff line New Zealand lines: 6406.20
Binding rulings for similar goods
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.
- N359644 U.S. CBP
The classification, country of origin, and marking of four DIY Crochet Shoe Kits
- N358854 U.S. CBP
The classification, country of origin, marking, and trade program eligibility of a DIY Crochet Shoe Kit
- N355798 U.S. CBP
The classification, country of origin, marking and trade program eligibility of a DIY Knit Shoe Kit
- N305247 U.S. CBP
The tariff classification of footwear parts from Vietnam
Legal notes
Notes
1. This chapter does not cover:
(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;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(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:
(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
(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to note 3 to this chapter:
(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;
(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.
In the Working Tariff Document of New Zealand, 6406.20.00.09 is one of 4 lines under subheading 6406.20, outer soles and heels, of rubber or plastics.
The normal tariff rate is 5%, and quantities are declared in NPR.
For the same subheading, the UK duty is free, the EU duty is 3%, the Türkiye duty is 3%, the US duty is 2.7%, the Canada duty is free, the Mexico duty is 0%–5%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 11%, the Japan duty is 3.4%, the Taiwan duty is 2%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 3% and the Nigeria duty is 10%.
New Zealand imported goods of subheading 6406.20 worth US$99k in 2024.
Questions and answers
What is the New Zealand import duty for tariff item 6406.20.00.09?
The normal tariff rate in the Working Tariff Document of New Zealand is 5%; the supplementary unit is NPR. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.