Product classification
HS code for Plastic soles: 6406.20
Footwear, parts, outer soles and heels, of rubber or plastics.
Classification of plastic soles under HS 6406.20
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.
- Covers
- 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
- Also under 6406.20
Vibram rubber soles, Nike Air Max sole units, Adidas Boost midsoles (as part of a sole unit), Dr. Martens PVC soles, Crocs Croslite soles (unattached)
Codes often confused with 6406.20
Common mistake. 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.
Top exporters and importers of HS 640620 (the code used for plastic soles), 2025
In 2025, the largest exporter of HS 640620 (the code used for plastic soles) in UN Comtrade data was China, with 69% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 27% of world imports. Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
Figures cover everything classified under HS 640620, not only plastic soles.
Top exporters 2025 · share of world exports
- 1 China $1.7B 69% of world exports
- 2 Italy $217M 9.0% of world exports
- 3 Vietnam* ~$127M 5.3% of world exports · partner records ↗
World total: $2.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$594M 27% of world imports · partner records ↗
- 2 Indonesia $184M 8.4% of world imports
- 3 Cambodia* ~$151M 6.9% of world imports · partner records ↗
Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
World total: $2.2B 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 plastic soles
Brazil classifies plastic soles under NCM 6406.20.00: HS 6406.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic soles
What is the HS code for Plastic soles?
The HS code for Plastic soles is 640620 (Footwear; parts, outer soles and heels, of rubber or plastics). The specific HS code for outer soles and heels made of plastics or rubber is 6406.20.
How do I classify Plastic soles for customs?
Plastic soles is classified under HS code 640620 — Footwear; parts, outer soles and heels, of rubber or plastics. This is a 6-digit subheading level code.
Are plastic shoe inserts classified here?
No, removable comfort inserts or orthotics are generally classified under 6406.90 as other parts of footwear.
Which countries are the top exporters of plastic soles (HS 640620)?
In 2025, the top exporters of HS 640620 (the code used for plastic soles) in UN Comtrade data were China ($1.7B, 69% of world exports), Italy ($217M) and Vietnam (about $127M). World exports came to about $2.4B, 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 soles (HS 640620)?
In 2025, the top importers of HS 640620 (the code used for plastic soles) in UN Comtrade data were Vietnam (about $594M, 27% of world imports), Indonesia ($184M) and Cambodia (about $151M). World imports came to about $2.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
Is the HS code for Plastic soles the same in all countries?
The base HS code 640620 for Plastic soles 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 soles in Brazil?
In Brazil, plastic soles (HS 640620) is classified under NCM 6406.20.00.