HS Code for Footwear components

Footwear components that are not specifically identified as uppers or outer soles are classified under HS code 6406.90. This is a residual category within heading 6406, which covers parts of footwear. To fall under this code, the items must be recognizable as parts of shoes, boots, or other footwear and must not be finished products themselves. The classification includes a wide array of internal and external components that contribute to the structure, comfort, or protection of the footwear. This includes items like removable insoles, which provide cushioning, and shanks, which provide structural rigidity to the sole. The logic behind this classification is to separate semi-finished components from raw materials. For example, a sheet of rubber is classified by its material in Chapter 40, but a rubber heel cushion shaped for a shoe is classified in 6406.90. This distinction is vital for manufacturers and importers to ensure that the correct duty rates are applied to the specific parts used in the assembly process.

Products Included

• Removable insoles and inner soles
• Heel cushions and lifts
• Internal stiffeners and shanks
• Gaiters, leggings, and similar articles
• Toe caps (unless made of metal, which may fall under 6406.90 depending on regional rules)
• Protective shin guards used as footwear parts

Common Misclassification

Common misclassifications occur with HS code 6406.10 (footwear uppers) and 6406.20 (outer soles and heels). If a part is an upper or a sole, it must be placed in those specific subheadings. Additionally, shoelaces are often misclassified here but are generally classified under 6307.90 as made-up textile articles unless they are made of leather or plastic.

FAQ

What is the HS code for footwear components?

The HS code for general footwear components (excluding uppers and soles) is 6406.90. This includes insoles, shanks, and heel pads.

Are metal toe caps classified under 6406.90?

Yes, metal toe caps intended for safety footwear are typically classified under 6406.90 as parts of footwear, though some jurisdictions may have specific sub-entries for metal components.