Product classification
HS code for Flip-flops: 6402.20
Footwear, with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs.
Classification of flip-flops under HS 6402.20
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.
- Covers
- 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
- Also under 6402.20
- Havaianas Top
- Ipanema Classic
- Crocs Bayaband Flip
- Reef Fanning
- Old Navy Flip-Flops
Codes often confused with 6402.20
Common mistake. 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.
Top exporters and importers of HS 640220 (the code used for flip-flops), 2025
In 2025, the largest exporter of HS 640220 (the code used for flip-flops) in UN Comtrade data was China, with 66% of world exports; the largest importer in UN Comtrade data was the United States, with 5.9% of world imports. Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
Figures cover everything classified under HS 640220, not only flip-flops.
Top exporters 2025 · share of world exports
- 1 China $1.0B 66% of world exports
- 2 Brazil $148M 9.8% of world exports
- 3 Netherlands $41M 2.7% of world exports
Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $69M 5.9% of world imports
- 2 Italy $55M 4.7% of world imports
- 3 United Arab Emirates* ~$53M 4.6% of world imports · partner records ↗
World total: $1.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for flip-flops
Brazil classifies flip-flops under NCM 6402.20.00: HS 6402.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about flip-flops
What is the HS code for Flip-flops?
The HS code for Flip-flops is 640220 (Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs). The standard HS code for flip-flops with rubber or plastic soles and uppers, where the straps are attached by plugs, is 640220.
How do I classify Flip-flops for customs?
Flip-flops is classified under HS code 640220 — Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of flip-flops (HS 640220)?
In 2025, the top exporters of HS 640220 (the code used for flip-flops) in UN Comtrade data were China ($1.0B, 66% of world exports), Brazil ($148M) and the Netherlands ($41M). World exports came to about $1.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam did not report 2025 data, and its estimate from partner records misses its trade with other countries that did not report: in 2024 that was 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
Which countries are the top importers of flip-flops (HS 640220)?
In 2025, the top importers of HS 640220 (the code used for flip-flops) in UN Comtrade data were the United States ($69M, 5.9% of world imports), Italy ($55M) and the United Arab Emirates (about $53M). World imports came to about $1.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Flip-flops the same in all countries?
The base HS code 640220 for Flip-flops is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for flip-flops in Brazil?
In Brazil, flip-flops (HS 640220) is classified under NCM 6402.20.00.