HS Code for Flip-flops

Flip-flops are classified under HS code 640220 because they meet the specific criteria for footwear with outer soles and uppers of rubber or plastics. The primary defining characteristic for this subheading is the construction of the upper: the straps or thongs must be assembled to the sole by means of plugs that are inserted into holes in the sole. This is a very specific technical requirement in the Harmonized System. Under Chapter 64, the classification is determined by the material of the outer sole and the upper. Since flip-flops are typically molded from ethylene-vinyl acetate (EVA), PVC, or rubber, they fall under 6402. The 640220 subheading is reserved exclusively for this 'thong' style construction. If the straps are stitched, glued, or otherwise attached without the use of plugs, the product would move to a different subheading. Customs officials often inspect the underside of the sole to verify the presence of these plugs to confirm the 640220 classification.

Products Included

• Rubber thong sandals
• Plastic beach flip-flops
• Zoris with plastic or rubber straps and plug-in assembly
• Molded PVC flip-flops
• EVA foam flip-flops with plug-retained straps

Common Misclassification

Flip-flops are frequently misclassified under HS code 640299, which is a 'catch-all' for other footwear with rubber or plastic uppers. However, if the plug-in strap design is present, 640220 is the legally required specific code. Another common error is using 640419, which applies to footwear with textile uppers. Even if a flip-flop has a textile-lined strap, if the primary material of the strap is plastic or rubber, 640220 remains the correct code. Additionally, if the straps are made of leather, the product must be classified under 6403.

FAQ

What is the HS code for flip-flops?

The standard HS code for flip-flops with rubber or plastic soles and uppers, where the straps are attached by plugs, is 640220.

Does this code include flip-flops with fabric straps?

Generally, no. If the upper strap is primarily made of textile material, it is classified under 640419. However, if the textile is merely a lining on a plastic strap, 640220 may still apply.