HS Code for Rubber soles

The classification of rubber soles under HS code 640620 is governed by the General Rules for the Interpretation of the Harmonized System (GRI). Specifically, GRI 1 dictates that classification is determined by the terms of the headings and any relative section or chapter notes. Chapter 64 covers footwear, gaiters, and the like, as well as parts of such articles. Heading 6406 is dedicated to parts of footwear, including uppers, outer soles, and heels. Within this heading, subheading 640620 specifically identifies outer soles and heels made of rubber or plastics. This classification is precise because it excludes inner soles and other removable components, which are typically classified under 640690. The material composition is a critical factor; the rubber must be the constituent material that gives the outer sole its essential character. This includes both natural and synthetic rubber, as well as various types of plastics like PVC or TPU, provided they are used for the outer sole or heel of a shoe. The classification remains consistent whether the soles are imported as individual units for shoe manufacturing or as replacement parts for repair services. It is also important to distinguish these from unshaped sheets of rubber, which would be classified in Chapter 40, as 640620 requires the items to be shaped or otherwise recognizable as footwear parts. The technical distinction between an outer sole and an inner sole is that the outer sole is the part of the footwear which comes into contact with the ground during use.

Products Included

• Rubber outer soles for athletic shoes
• Plastic heels for formal footwear
• Replacement rubber soles for boots
• Molded rubber soles for sandals
• Unit soles (combined sole and heel) made of vulcanized rubber

Common Misclassification

A frequent error involves misclassifying rubber soles under Chapter 40, specifically 400821 (plates, sheets, and strips of non-cellular rubber). While soles are made of rubber, Chapter 64 is more specific for footwear parts. Another common mistake is using 640690, which is a residual category for other footwear parts; however, 640620 takes precedence for outer soles and heels specifically. Additionally, if the sole is already attached to an upper, the entire item must be classified as finished footwear under 6401, 6402, or 6403 depending on the material of the upper.

FAQ

What is the HS code for Rubber soles?

The HS code for rubber soles and heels, as parts of footwear, is 640620.

Does this code include soles made of EVA?

Yes, since EVA (Ethylene-vinyl acetate) is considered a plastic material in this context, soles made of EVA are classified under 640620.