HS Code for Shoe accessories

Shoe accessories are classified under HS code 6406.90 according to the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 64 covers footwear, gaiters, and similar articles, as well as parts of such articles. While headings 6401 through 6405 are reserved for finished footwear, heading 6406 is dedicated to parts. Subheading 6406.90 acts as a residual category for footwear parts and accessories that are not specifically named in other subheadings, such as uppers or outer soles. This classification is determined by the item's primary function as a component or enhancement for footwear. Under GRI 1, the section and chapter notes provide the legal framework, and since these items are identifiable as being for footwear but do not meet the criteria for uppers or soles, they fall into the 'other' category of 6406.90. This ensures that various removable or internal components are tracked accurately for international trade statistics and tariff application.

Products Included

• Removable insoles and inner cushions
• Heel pads and lifts
• Gaiters and leggings
• Spats and similar articles
• Protective toe caps (not attached to uppers)
• Removable cleats or spikes for athletic shoes

Common Misclassification

A frequent point of confusion involves shoe laces, which are often misclassified under 6406.90. However, shoe laces are typically classified by their material; for example, textile laces fall under 6307.90. Another common error is confusing accessories with fasteners. Zippers used in boots are classified under heading 9607, while eyelets and buckles fall under heading 8308. Furthermore, if an accessory is made entirely of precious metal, it may be diverted to Chapter 71. It is critical to distinguish between a 'part' that is essential to the shoe's structure and a 'trimming' or 'fastener' which may have a more specific code elsewhere in the nomenclature.

FAQ

What is the HS code for shoe accessories?

The primary HS code for miscellaneous shoe accessories and parts not elsewhere specified is 6406.90.

Are shoe trees classified under this code?

No, shoe trees are generally classified under heading 4417 if made of wood, or 3924 if made of plastics, as they are considered tools or household articles rather than parts of footwear.