HS Code for Sandals

Sandals with outer soles and uppers of rubber or plastics, specifically those with straps or thongs assembled to the sole by means of plugs, are classified under HS code 6402.20. This classification is part of Chapter 64, which covers footwear and gaiters. Heading 6402 is reserved for footwear with outer soles and uppers of rubber or plastics. The subheading 6402.20 is very specific: it describes what are commonly known as "flip-flops" or thong sandals where the upper consists of straps that are secured to the sole by plugs that fit into holes in the sole. This is a technical distinction; if the straps are sewn, glued, or otherwise attached without the use of plugs, the product would fall under a different subheading. The material of both the sole and the upper must be rubber or plastic to qualify for this specific code. This classification is vital for customs because footwear duties often vary significantly based on the method of construction and the materials used.

Products Included

• Rubber flip-flops with plug-in thongs
• Plastic beach sandals with plug-in straps
• Thong-style footwear with PVC soles and uppers
• Disposable plastic spa sandals with plug-in construction

Common Misclassification

The most frequent misclassification occurs with 6402.99, which is the "other" category for rubber or plastic footwear. If the sandal has a back strap or if the thong is not attached via a plug, it must be classified under 6402.99. Another common error is 6403.99, which applies if the upper is made of leather. Even if the sole is rubber, any leather in the upper moves the product to Chapter 63 or 6403. Additionally, 6405.90 (other footwear) is sometimes used for composite materials, but 6402.20 is the primary code for standard plastic/rubber thong sandals.

FAQ

What is the HS code for sandals?

For rubber or plastic thong sandals with plug-in straps, the HS code is 6402.20. Other types of sandals fall under 6402.99 (plastic) or 6403.99 (leather).

What defines a "plug" in this classification?

A plug is a molded end of a strap that is pushed through a hole in the sole and held in place by its shape (usually a T-shape or bulb), rather than being stitched or cemented.