Product classification
HS code for Sandals: 6402.20
Footwear, with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs.
Classification of sandals under HS 6402.20
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.
- Covers
- 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
- Also under 6402.20
- Havaianas Top
- Ipanema Classic
- Crocs Bayaband Flip
- Reef Fanning
- Old Navy Flip-Flops
Codes often confused with 6402.20
Common mistake. 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.
Top exporters and importers of HS 640220 (the code used for sandals), 2025
In 2025, the largest exporter of HS 640220 (the code used for sandals) in UN Comtrade data was China, with 66% of world exports; the largest importer in UN Comtrade data was the United States, with 5.9% of world imports. Vietnam 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 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
Figures cover everything classified under HS 640220, not only sandals.
Top exporters 2025 · share of world exports
- 1 China $1.0B 66% of world exports
- 2 Brazil $148M 9.8% of world exports
- 3 Netherlands $41M 2.7% of world exports
Vietnam 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 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
World total: $1.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $69M 5.9% of world imports
- 2 Italy $55M 4.7% of world imports
- 3 United Arab Emirates* ~$53M 4.6% of world imports · partner records ↗
World total: $1.2B 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 sandals
Brazil classifies sandals under NCM 6402.20.00: HS 6402.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about sandals
What is the HS code for Sandals?
The HS code for Sandals is 640220 (Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs). 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).
How do I classify Sandals for customs?
Sandals is classified under HS code 640220 — Footwear; with outer soles and uppers of rubber or plastics, upper straps or thongs assembled to the sole by plugs. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of sandals (HS 640220)?
In 2025, the top exporters of HS 640220 (the code used for sandals) in UN Comtrade data were China ($1.0B, 66% of world exports), Brazil ($148M) and the Netherlands ($41M). World exports came to about $1.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Vietnam 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 15% of its exports here ($6.8M, CEPII BACI), so it may also belong among the top exporters.
Which countries are the top importers of sandals (HS 640220)?
In 2025, the top importers of HS 640220 (the code used for sandals) in UN Comtrade data were the United States ($69M, 5.9% of world imports), Italy ($55M) and the United Arab Emirates (about $53M). World imports came to about $1.2B, 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 Sandals the same in all countries?
The base HS code 640220 for Sandals 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 sandals in Brazil?
In Brazil, sandals (HS 640220) is classified under NCM 6402.20.00.