Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes uppers, soles, heels, laces and other parts of various materials, but excludes uppers made of textile materials (Chapters 61/62) and articles of asbestos (Chapter 68). The core is finished footwear and dedicated parts, excluding ordinary plastic or rubber semi-finished products. Heading 6406 specifically refers to footwear parts, including uppers, soles, heels, insoles, laces, eyelets, buckles, etc. These parts must be dedicated for footwear and not named in other headings. For example, if the upper is made of textile material, it is classified under Chapters 61/62, but if the upper semi-finished product is not yet formed, it remains under 6406. The first 2 digits 64 represent Chapter 64 'Footwear, gaiters and the like, and parts thereof'. The 3rd-4th digits 06 represent the heading 'Parts of footwear', specifically including uppers, soles, heels, etc. The 5th-6th digits 90 are the subheading, indicating 'Other' footwear parts, i.e., parts not named in more specific subheadings such as 6406.10 to 6406.20. Note: Under 6406 there are also 10 (uppers), 20 (outer soles and inner soles), 91 (heels), 99 (other), etc., and 90 is the residual subheading. This commodity is a footwear part and does not fall under specific subheadings such as 6406.10 (uppers) or 6406.20 (outer soles and inner soles), therefore it is classified under 6406.90. If it were a textile material upper, it would be classified under Chapters 61/62; if it were complete footwear, it would be classified under 6401-6405. This code is the residual for parts, and the dedicated nature of the part must be ensured.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes uppers, soles, heels, laces and other parts of various materials, but excludes uppers made of textile materials (Chapters 61/62) and articles of asbestos (Chapter 68). The core is finished footwear and dedicated parts, excluding ordinary plastic or rubber semi-finished products.
Heading
Heading 6406 specifically refers to footwear parts, including uppers, soles, heels, insoles, laces, eyelets, buckles, etc. These parts must be dedicated for footwear and not named in other headings. For example, if the upper is made of textile material, it is classified under Chapters 61/62, but if the upper semi-finished product is not yet formed, it remains under 6406.
Digit Breakdown
The first 2 digits 64 represent Chapter 64 'Footwear, gaiters and the like, and parts thereof'. The 3rd-4th digits 06 represent the heading 'Parts of footwear', specifically including uppers, soles, heels, etc. The 5th-6th digits 90 are the subheading, indicating 'Other' footwear parts, i.e., parts not named in more specific subheadings such as 6406.10 to 6406.20. Note: Under 6406 there are also 10 (uppers), 20 (outer soles and inner soles), 91 (heels), 99 (other), etc., and 90 is the residual subheading.
Classification Basis
This commodity is a footwear part and does not fall under specific subheadings such as 6406.10 (uppers) or 6406.20 (outer soles and inner soles), therefore it is classified under 6406.90. If it were a textile material upper, it would be classified under Chapters 61/62; if it were complete footwear, it would be classified under 6401-6405. This code is the residual for parts, and the dedicated nature of the part must be ensured.
📝 Declaration Elements
Product Name: The specific name of the declared commodity, such as 'plastic heel for footwear', 'rubber sole', etc., which must be consistent with the actual goods. Material: Main material, such as plastic, rubber, leather, textile, metal, etc., and the composition ratio must be indicated. Use: Which specific part of the footwear it is dedicated to, such as upper, sole, heel, insole, etc. Brand: If there is a brand, the brand name must be declared; if no brand, fill in 'None'. Model: The model or style number of the product for easy identification. Processing Method: Such as injection molding, compression molding, cutting, assembly, etc., which affects classification. Whether Formed: Whether the part has been made into a specific shape, or is only a semi-finished product. Product Name: Rubber sole; Material: Styrene-butadiene rubber; Use: For sports shoe outer sole; Brand: None; Model: RB-2024; Processing Method: Compression molding; Whether Formed: Yes. Mistakenly classifying textile material uppers under 6406, when they should actually be classified under Chapters 61/62. Soles and heels not distinguished, leading to incorrect subheadings. Ignoring 'dedicated nature', classifying general plastic parts under 6406.
Product Name
The specific name of the declared commodity, such as 'plastic heel for footwear', 'rubber sole', etc., which must be consistent with the actual goods.
⚠️ Vaguely writing 'footwear parts' without specifying the specific component.
Material
Main material, such as plastic, rubber, leather, textile, metal, etc., and the composition ratio must be indicated.
⚠️ Only writing 'plastic' without distinguishing thermoplastic or thermosetting.
Use
Which specific part of the footwear it is dedicated to, such as upper, sole, heel, insole, etc.
⚠️ Writing 'used for shoe manufacturing' is too broad.
Brand
If there is a brand, the brand name must be declared; if no brand, fill in 'None'.
⚠️ Omitting the brand or falsely reporting 'None' when there is actually a trademark.
Model
The model or style number of the product for easy identification.
⚠️ Not filling in or filling in 'No model' but the actual product has a number.
Processing Method
Such as injection molding, compression molding, cutting, assembly, etc., which affects classification.
⚠️ Ignoring the processing method leads to classification errors.
Whether Formed
Whether the part has been made into a specific shape, or is only a semi-finished product.
⚠️ Declaring a semi-finished product as a finished part.
Mistakenly classifying textile material uppers under 6406, when they should actually be classified under Chapters 61/62.
Soles and heels not distinguished, leading to incorrect subheadings.
Ignoring 'dedicated nature', classifying general plastic parts under 6406.
🎯 Classification Logic
Core basis for classification: 1) Whether the commodity is a part dedicated for footwear; 2) Whether the material falls within the scope allowed by Chapter 64 (excluding textile material uppers, asbestos, etc.); 3) Whether it has been formed into a specific part; 4) Whether it is more specifically named in other headings. If it meets the definition of a part and is not excluded, it is classified under 6406. 6406.10 Uppers: 6406.10 specifically refers to uppers, including upper semi-finished products; 6406.90 is for other parts such as heels, insoles, etc. If declaring uppers, they should be classified under 6406.10. 6406.20 Outer soles and inner soles: 6406.20 only refers to outer soles and inner soles, regardless of material; 6406.90 covers heels, laces, etc. If it is a sole, it should be classified under 6406.20. 6406.91 Heels: 6406.91 specifically refers to heels, including wooden, plastic, etc.; 6406.90 is for other parts not elsewhere named. If it is a heel, it should be classified under 6406.91. 6406.99 Other: 6406.99 and 6406.90 are easily confused, but 6406.99 usually refers to other parts of a specific material (such as wooden), and subheading notes need to be checked. 6405 Other footwear: 6405 is for complete footwear, 6406 is for parts. If the commodity already constitutes complete footwear, it should be classified under 6405. Is it dedicated for footwear? Are textile and asbestos materials excluded? Has it been formed into a part? Does it belong to specific subheadings such as uppers, soles, heels? Is it distinguished from complete footwear?
Basis
Core basis for classification: 1) Whether the commodity is a part dedicated for footwear; 2) Whether the material falls within the scope allowed by Chapter 64 (excluding textile material uppers, asbestos, etc.); 3) Whether it has been formed into a specific part; 4) Whether it is more specifically named in other headings. If it meets the definition of a part and is not excluded, it is classified under 6406.
Confused Codes：
6406.10 - Uppers
6406.10 specifically refers to uppers, including upper semi-finished products; 6406.90 is for other parts such as heels, insoles, etc. If declaring uppers, they should be classified under 6406.10.
6406.20 - Outer soles and inner soles
6406.20 only refers to outer soles and inner soles, regardless of material; 6406.90 covers heels, laces, etc. If it is a sole, it should be classified under 6406.20.
6406.91 - Heels
6406.91 specifically refers to heels, including wooden, plastic, etc.; 6406.90 is for other parts not elsewhere named. If it is a heel, it should be classified under 6406.91.
6406.99 - Other
6406.99 and 6406.90 are easily confused, but 6406.99 usually refers to other parts of a specific material (such as wooden), and subheading notes need to be checked.
6405 - Other footwear
6405 is for complete footwear, 6406 is for parts. If the commodity already constitutes complete footwear, it should be classified under 6405.
Self-Check：
✓ Is it dedicated for footwear?
✓ Are textile and asbestos materials excluded?
✓ Has it been formed into a part?
✓ Does it belong to specific subheadings such as uppers, soles, heels?
✓ Is it distinguished from complete footwear?
❓ FAQ
Are plastic decorative buckles for footwear classified under 6406.90? If the decorative buckle is dedicated for footwear and not named in other headings, it can be classified under 6406.90. However, if it is a general plastic buckle, it may be classified under Chapter 39. Judgment is based on the dedicated nature. Why are textile material uppers not classified under 6406? Because the Chapter Notes to Chapter 64 exclude textile material uppers, which should be classified under Chapter 61 or Chapter 62 according to the material. 6406 only covers non-textile material uppers or unformed uppers. If soles and heels are declared together, how are they classified? If the soles and heels are separate parts, they should be classified separately: soles under 6406.20, heels under 6406.91. If combined into one unit, classify according to the essential character. What is the difference between 6406.90 and 6406.99? 6406.90 is the 'Other' subheading, and 6406.99 is a more subdivided 'Other' (such as specific materials). Actual classification requires checking subheading notes; usually 6406.90 is the residual. Which code are insoles classified under? If the insole is a footwear part, it is classified under 6406.90. However, if it is an orthopedic insole, it may be classified under 9021. Judgment is based on use and material. How to check the tax rate for 6406.90? The tax rate must be checked according to the customs tariff of the destination country, such as the website of the General Administration of Customs of China or the HS database of the trading country. Note that tax rates change, and the latest version prevails. Are shoelaces classified under 6406.90? If shoelaces are made of textile material, they are usually classified under Chapter 56 or Chapter 63; if made of plastic or rubber, they can be classified under 6406.90. Determination is based on material. How to avoid classification errors when declaring? It is recommended to provide detailed product name, material, use, processing method, and refer to customs classification decisions. If necessary, advance classification ruling can be applied for.
Q: Are plastic decorative buckles for footwear classified under 6406.90?
A: If the decorative buckle is dedicated for footwear and not named in other headings, it can be classified under 6406.90. However, if it is a general plastic buckle, it may be classified under Chapter 39. Judgment is based on the dedicated nature.
Q: Why are textile material uppers not classified under 6406?
A: Because the Chapter Notes to Chapter 64 exclude textile material uppers, which should be classified under Chapter 61 or Chapter 62 according to the material. 6406 only covers non-textile material uppers or unformed uppers.
Q: If soles and heels are declared together, how are they classified?
A: If the soles and heels are separate parts, they should be classified separately: soles under 6406.20, heels under 6406.91. If combined into one unit, classify according to the essential character.
Q: What is the difference between 6406.90 and 6406.99?
A: 6406.90 is the 'Other' subheading, and 6406.99 is a more subdivided 'Other' (such as specific materials). Actual classification requires checking subheading notes; usually 6406.90 is the residual.
Q: Which code are insoles classified under?
A: If the insole is a footwear part, it is classified under 6406.90. However, if it is an orthopedic insole, it may be classified under 9021. Judgment is based on use and material.
Q: How to check the tax rate for 6406.90?
A: The tax rate must be checked according to the customs tariff of the destination country, such as the website of the General Administration of Customs of China or the HS database of the trading country. Note that tax rates change, and the latest version prevails.
Q: Are shoelaces classified under 6406.90?
A: If shoelaces are made of textile material, they are usually classified under Chapter 56 or Chapter 63; if made of plastic or rubber, they can be classified under 6406.90. Determination is based on material.
Q: How to avoid classification errors when declaring?
A: It is recommended to provide detailed product name, material, use, processing method, and refer to customs classification decisions. If necessary, advance classification ruling can be applied for.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.