Product classification
HS code for Rubber soles: 6406.20
Footwear, parts, outer soles and heels, of rubber or plastics.
Classification of rubber soles under HS 6406.20
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.
- Covers
- 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
- 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 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.
Top exporters and importers of HS 640620 (the code used for rubber soles), 2025
In 2025, the largest exporter of HS 640620 (the code used for rubber 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 rubber 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 rubber soles
Brazil classifies rubber 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 rubber soles
What is the HS code for Rubber soles?
The HS code for Rubber soles is 640620 (Footwear; parts, outer soles and heels, of rubber or plastics). The HS code for rubber soles and heels, as parts of footwear, is 640620.
How do I classify Rubber soles for customs?
Rubber 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.
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.
Which countries are the top exporters of rubber soles (HS 640620)?
In 2025, the top exporters of HS 640620 (the code used for rubber 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 rubber soles (HS 640620)?
In 2025, the top importers of HS 640620 (the code used for rubber 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 Rubber soles the same in all countries?
The base HS code 640620 for Rubber 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 rubber soles in Brazil?
In Brazil, rubber soles (HS 640620) is classified under NCM 6406.20.00.