Customs Tariff of Peru · national subheading · HS 6402.20

6402.20.00.00

6402.20.00.00: Flip-flops (toe-post sandals): Calzado con la parte superior de tiras o bridas fijadas a la suela por tetones (espigas)

Flip-flops (toe-post sandals)

✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 6402 Los demás calzados con suela y parte superior de caucho o plástico.
  2. 6402.20 Calzado con la parte superior de tiras o bridas fijadas a la suela por tetones (espigas)
  3. 6402.20.00.00 Calzado con la parte superior de tiras o bridas fijadas a la suela por tetones (espigas)

What you pay

Importing into Peru

Customs duty 11% standard rate depends on the country of origin

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

6402.20 Footwear with upper straps or thongs assembled to the sole by means of plugs

UK 16% Third-country duty 1 tariff line EU 17% Third-country duty 1 tariff line Türkiye 17% Third-country duty 1 tariff line USA Free General (MFN) 1 tariff line Canada 16% – 18% General (MFN) 3 tariff lines · average 16.7% Mexico 35% General (MFN) 2 tariff lines Brazil 35% General (MFN) 1 tariff line Argentina 20% General (MFN) 10 tariff lines New Zealand Free – 10% General (MFN) 4 tariff lines · average 7.5% Japan 6.7% General (MFN) 1 tariff line Taiwan 5% General (MFN) 1 tariff line GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia 15% General (MFN) 1 tariff line Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15%

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.

  • N326600 U.S. CBP 7 July 2022 · 6402.20.00.00

    The tariff classification of footwear from Myanmar

  • N309026 U.S. CBP 12 February 2020 · 6402.20.00.00

    The tariff classification of footwear from China

  • H301288 U.S. CBP 1 July 2019 · 6402.20.00

    Protest and Application for Further Review No. 1601-14-100087; Classification of beach shoes.

  • H281941 U.S. CBP 8 April 2019 · 6402.20.00

    Internal Advice Request; Tariff Classification of Certain Footwear.

11 rulings in total for this code

Legal notes

Subheading note

1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:

  1. (a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

  2. (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter notes: Chapter 64 →

In the Customs Tariff of Peru, 6402.20.00.00 is one of 1 line under subheading 6402.20, footwear with upper straps or thongs assembled to the sole by means of plugs.

The ad valorem duty is 11%, and quantities are declared in 2U.

For the same subheading, the UK duty is 16%, the EU duty is 17%, the Türkiye duty is 17%, the US duty is free, the Canada duty is 16%–18%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the New Zealand duty is 0%–10%, the Japan duty is 6.7%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%–20%.

Peru imported goods of subheading 6402.20 worth US$12m in 2024; the largest supplier was China.

Questions and answers

What is the Peru import duty for national subheading 6402.20.00.00?

The ad valorem duty in the Customs Tariff of Peru is 11%; the supplementary unit is 2U. 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.

Where does Peru import these goods from?

For subheading 6402.20 as a whole, the largest supplier in 2024 was China (US$6m), followed by Brazil.

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Typical products

Everyday names, not part of the legal text.