HS Code for Plastic soles

Plastic soles are classified under HS code 6406.20. This classification is governed by the structure of Chapter 64, which encompasses footwear, gaiters, and parts of such articles. Heading 6406 is specifically designated for parts of footwear, including uppers, inner soles, and outer soles. Subheading 6406.20 specifically addresses outer soles and heels made of rubber or plastics. This classification is essential for manufacturers who export components rather than finished goods. The "outer sole" is defined as the part of the footwear which comes into contact with the ground during use. Even if the sole is made of a composite plastic material or a blend of rubber and plastic, it remains within this code as long as it is a distinct part intended for footwear assembly. The classification process involves determining if the item has reached the stage of being a recognizable part of footwear. Raw plastic sheets intended to be cut into soles would not be classified here; they would likely fall under Chapter 39 as plates or sheets. However, once the plastic is molded or cut into the shape of a sole, it is classified under 6406.20. This ensures that the customs tariff reflects the specific industrial application of the plastic component. The HS system treats rubber and plastic similarly in this context because they often serve the same functional purpose in footwear construction, providing durability and traction.

Products Included

• Molded PVC outer soles
• Polyurethane (PU) shoe soles
• Thermoplastic Rubber (TPR) soles
• Plastic heels for women's shoes
• Unit soles (combined sole and heel)
• Replacement plastic soles for athletic shoes

Common Misclassification

A common misclassification occurs with HS code 3926.90, which is a general category for other articles of plastic. Because 6406.20 is more specific to footwear parts, it takes precedence. Another error is using 6403 or 6402, which are for finished footwear; these codes can only be used if the sole is already attached to an upper. Removable insoles are also sometimes confused with this code but are usually classified under 6406.90.

FAQ

What is the HS code for plastic soles?

The specific HS code for outer soles and heels made of plastics or rubber is 6406.20.

Are plastic shoe inserts classified here?

No, removable comfort inserts or orthotics are generally classified under 6406.90 as other parts of footwear.