HS Code for Footwear uppers
Footwear uppers are classified under HS code 6406.10 because they represent the most significant component of footwear parts. According to the General Rules of Interpretation (GRI) and the Explanatory Notes to Chapter 64, heading 6406 specifically covers parts of footwear, including uppers, whether or not attached to inner soles or other sole components, provided they do not yet have the characteristics of finished footwear. Subheading 6406.10 is designated for uppers and parts thereof, excluding stiffeners. The classification logic dictates that if an upper is substantially complete but lacks an outer sole, it remains under this code. However, if it is attached to an outer sole, it would be classified as finished footwear in headings 6401 through 6405. The material of the upper (leather, textile, or plastic) does not change the primary heading but may affect the statistical suffix in certain national tariffs. This code is essential for manufacturers who import components for final assembly, ensuring that the distinction between raw materials and semi-finished components is maintained for duty purposes.
Products Included
- Leather uppers for boots and shoes
- Textile uppers for athletic footwear
- Synthetic or plastic uppers
- Vamps, quarters, and straps that form part of an upper
- Uppers stitched to an insole but lacking an outer sole
Common Misclassification
Footwear uppers are frequently misclassified under headings 6401 to 6405. These headings are reserved for finished footwear. If the upper is already attached to an outer sole, it can no longer be classified under 6406.10. Another common error is confusing uppers with stiffeners or heel cushions, which are classified under 6406.90. Additionally, if the upper is merely a piece of leather or fabric not yet cut to shape, it must be classified according to its constituent material in Chapter 41 (leather) or Section XI (textiles).
FAQ
What is the HS code for footwear uppers?
The primary HS code for footwear uppers and their parts (excluding stiffeners) is 6406.10.
Are uppers with attached insoles still classified here?
Yes, uppers that are attached to an inner sole but lack an outer sole are still considered parts of footwear and fall under 6406.10.
Industry
Frequently Asked Questions
What is the HS code for Footwear uppers?
The HS code for Footwear uppers is 640610 (Footwear; parts, uppers and parts thereof, other than stiffeners).
How do I classify Footwear uppers for customs?
Footwear uppers is classified under HS code 640610 — Footwear; parts, uppers and parts thereof, other than stiffeners. This is a 6-digit subheading level code.
Is the HS code for Footwear uppers the same in all countries?
The base HS code 640610 for Footwear uppers is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.