Product classification
HS code for Rubber 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 rubber shoes under HS 6402.99
HS code 6402.99 applies to footwear with outer soles and uppers made of rubber or plastics, excluding footwear that covers the ankle or has specific protective features like metal toe-caps. This code is a broad category used for a significant portion of the global footwear trade, particularly for casual, beach, and indoor shoes. To qualify for this code, the \"upper\" (the part of the shoe above the sole) must have a surface area that is predominantly rubber or plastic. The method of assembly is also a factor; this heading excludes footwear where the sole and upper are joined by processes like stitching or riveting if they are also waterproof (which would lead to heading 6401). 6402.99 is essentially the \"other\" category for rubber/plastic footwear that does not meet the criteria for sports footwear (6402.12) or ankle-high boots (6402.91). Accurate classification depends on measuring the surface area of the upper and identifying the primary material of the outer sole.
- Covers
- Rubber flip-flops and thong sandals
- Plastic clogs and garden shoes
- Casual slip-on shoes with rubber uppers
- Water shoes and pool sandals
- Non-waterproof rubber sandals
- Athletic-style shoes with plastic uppers (not covering the ankle)
- 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. A frequent error is confusing 6402.99 with 6401.99. Heading 6401 is reserved for waterproof footwear where the sole and upper are molded as a single piece or assembled by similar processes (like rain boots). If the shoe is not waterproof or is assembled via stitching, it stays in 6402. Another common mistake is misclassifying shoes with textile uppers under this code; those belong in heading 6404. Finally, if the shoe covers the ankle, it must be moved to 6402.91.
Top exporters and importers of HS 640299 (the code used for rubber shoes), 2025
In 2025, the largest exporter of HS 640299 (the code used for rubber 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 rubber 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 rubber 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 rubber shoes
What is the HS code for Rubber shoes?
The HS code for Rubber 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).
How do I classify Rubber shoes for customs?
Rubber 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.
What is the HS code for rubber flip-flops?
Rubber flip-flops and similar sandals are typically classified under HS code 6402.99.
Are rubber rain boots classified here?
No, waterproof rubber boots are generally classified under HS code 6401.92 or 6401.99, depending on their construction.
Which countries are the top exporters of rubber shoes (HS 640299)?
In 2025, the top exporters of HS 640299 (the code used for rubber 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 rubber shoes (HS 640299)?
In 2025, the top importers of HS 640299 (the code used for rubber 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 Rubber shoes the same in all countries?
The base HS code 640299 for Rubber 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 rubber shoes in Brazil?
Brazil splits HS 640299 into 2 NCM codes, so the right one for rubber 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).