Product classification
HS code for Plastic shoes: 6402.99
Footwear, n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics.
Classification of plastic shoes under HS 6402.99
Plastic shoes are classified under HS code 6402.99. Chapter 64 covers footwear, gaiters, and the like. Heading 6402 is designated for footwear with outer soles and uppers of rubber or plastics, other than waterproof footwear of heading 6401. Subheading 6402.99 covers footwear that does not cover the ankle and is not specifically categorized as sports footwear or footwear with a protective metal toe-cap. The classification is determined by the material of the upper and the sole, both of which must be rubber or plastic. This code is frequently used for casual sandals, flip-flops, and synthetic dress shoes. The distinction between 6401 and 6402 is crucial: 6401 covers footwear where the upper and sole are molded as a single piece (like rain boots), whereas 6402 covers footwear where the upper is assembled from multiple pieces and attached to the sole. For 6402.99, the footwear must not be "waterproof" in the technical sense of being molded or cemented without stitching or rivets, and it must not cover the ankle bone.
- Covers
- Plastic flip-flops
- Synthetic rubber sandals
- Plastic slip-on shoes
- Casual footwear with plastic uppers
- Non-waterproof plastic clogs
- Synthetic ballet flats
- Also under 6402.99
- Crocs Classic Clog
- Native Jefferson
- Melissa Jelly Shoes
- Skechers Foamies
- Birkenstock EVA Arizona
Codes often confused with 6402.99
Common mistake. Plastic shoes are often misclassified under 6401.99 if the importer assumes all plastic footwear is "waterproof." However, 6401 is only for footwear produced by molding or similar processes in a single piece. Another common error is 6403, which is reserved for footwear with leather uppers. Even if plastic shoes are designed to look like leather, they must be classified in 6402 if the upper material is synthetic.
Top exporters and importers of HS 640299 (the code used for plastic shoes), 2025
In 2025, the largest exporter of HS 640299 (the code used for plastic shoes) in UN Comtrade data was China, with 51% of world exports; the largest importer in UN Comtrade data was the United States, with 17% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 640299, not only plastic shoes.
Top exporters 2025 · share of world exports
- 1 China $18.3B 51% of world exports
- 2 Vietnam* ~$6.2B 17% of world exports · partner records ↗
- 3 Germany $2.2B 6.1% of world exports
World total: $35.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $4.9B 17% of world imports
- 2 Germany $2.2B 7.6% of world imports
- 3 France $1.4B 4.7% of world imports
World total: $29.1B 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 codes for plastic shoes
Brazil splits HS 6402.99 into 2 NCM codes. Pick the one that matches your product:
- 6402.99.10Below-ankle rubber/plastic footwear, metal toe-cap
- 6402.99.90Other below-ankle rubber/plastic footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic shoes
What is the HS code for Plastic shoes?
The HS code for Plastic shoes is 640299 (Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics). The HS code for plastic shoes that do not cover the ankle and are not waterproof-molded is 6402.99.
How do I classify Plastic shoes for customs?
Plastic shoes is classified under HS code 640299 — Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics. This is a 6-digit subheading level code.
Do plastic sports shoes fall under this code?
Generally, no. Sports footwear with plastic uppers is usually classified under 6402.12 or 6402.19, provided they meet the technical definition of sports footwear in the Chapter 64 notes.
Which countries are the top exporters of plastic shoes (HS 640299)?
In 2025, the top exporters of HS 640299 (the code used for plastic shoes) in UN Comtrade data were China ($18.3B, 51% of world exports), Vietnam (about $6.2B) and Germany ($2.2B). World exports came to about $35.5B, 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.
Which countries are the top importers of plastic shoes (HS 640299)?
In 2025, the top importers of HS 640299 (the code used for plastic shoes) in UN Comtrade data were the United States ($4.9B, 17% of world imports), Germany ($2.2B) and France ($1.4B). World imports came to about $29.1B, 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 Plastic shoes the same in all countries?
The base HS code 640299 for Plastic shoes 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 plastic shoes in Brazil?
Brazil splits HS 640299 into 2 NCM codes, so the right one for plastic shoes depends on the product's details: 6402.99.10 (Below-ankle rubber/plastic footwear, metal toe-cap), 6402.99.90 (Other below-ankle rubber/plastic footwear).