UK Global Tariff · commodity code · HS 6406.90
6406 90 30 10: Other footwear parts: Assemblies of uppers affixed to inner soles or to other: hand-made
Other footwear parts
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 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 90 00 00 Other
- 6406 90 30 00 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles
- 6406 90 30 10 Hand-made
What you pay
Importing into UK
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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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 |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 6406.90
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
6406.90 Parts of footwear: other
EU 3% Third-country duty 4 tariff lines 
Türkiye 3% Third-country duty 11 tariff lines USA Free – 14.9% General (MFN) 5 tariff lines · average 4.6% 
Canada Free – 10% Third-country duty 4 tariff lines · average 3.8% 
Mexico Free – 10% Third-country duty 3 tariff lines · average 3.3% 
Brazil 16.2% Third-country duty 3 tariff lines 
Argentina 18% Third-country duty 18 tariff lines 
Peru 11% Third-country duty 2 tariff lines 
New Zealand Free – 5% Third-country duty 19 tariff lines · average 4.7% 
Japan 3.4% – 25% Third-country duty 5 tariff lines · average 16.4% Taiwan 2% Third-country duty 5 tariff lines 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 3 tariff lines 
North Macedonia 3% – 10% Third-country duty 5 tariff lines · average 8.6% 
Nigeria 10% Third-country duty 3 tariff lines UK lines: 6406.90
- 6406 90 30 10Assemblies of uppers affixed to inner soles or to other: hand-made
- 6406 90 30 90Assemblies of uppers affixed to inner soles or to other: other
- 6406 90 50 10Removable insoles and other removable accessories: hand-made
- 6406 90 50 90Removable insoles and other removable accessories: other
- 6406 90 60 10Outer soles of leather or composition leather: hand-made
- 6406 90 60 90Outer soles of leather or composition leather: other
- 6406 90 90 10Gaiters, leggings and similar articles and parts thereof
- 6406 90 90 20Parts of footwear: other, other, other, hand-made
- 6406 90 90 90Parts of footwear: other, other, other, other
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.
- N351803 U.S. CBP
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
The tariff classification of footwear insoles from China
- N349967 U.S. CBP
The tariff classification of footwear inserts from China
- N349986 U.S. CBP
The tariff classification of footwear inserts from China
- 600012663 HMRC
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
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.
Commodity code 6406 90 30 10 is a line of the UK Global Tariff under HS subheading 6406.90 (parts of footwear: other).
The third-country duty is free, and quantities are declared in pa.
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 Free.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of other footwear parts (HS 6406.90) into the UK came to £29.1m between September 2025 and August 2026 (up 2% on the year before); China supplied 45%, followed by Italy.
For the same subheading, the EU duty is 3%, the Türkiye duty is 3%, the US duty is 0%–14.9%, the Canada duty is 0%–10%, the Mexico duty is 0%–10%, the Brazil duty is 16.2%, the Argentina duty is 18%, the Peru duty is 11%, the New Zealand duty is 0%–5%, the Japan duty is 3.4%–25%, 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%–10% and the Nigeria duty is 10%.
The UK imported goods of subheading 6406.90 worth US$34m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 6406 90 30 10?
The third-country duty in the UK Global Tariff is free; the supplementary unit is pa. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 6406 90 30 10?
173 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 6406 90 30 10?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 6406.90 as a whole, the largest supplier in 2024 was China (US$15m), followed by Italy.
Typical products
Everyday names, not part of the legal text.