Product classification

HS code for Shoe accessories: 6406.90

Footwear, parts, n.e.c. in heading 6406.

Classification of shoe accessories under HS 6406.90

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.

Covers
  • 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
Also under 6406.90
  • Vibram soles
  • OrthoLite insoles
  • Texon insoles
  • BASF shoe components
  • YKK zippers for footwear

Codes often confused with 6406.90

Common mistake. 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.

6307.90Textiles; made up articles (including dress patterns), n.e.c. in chapter 63, n.e.c. in heading no. 630796.07Slide fasteners and parts thereof83.08Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets etc for clothing & accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods, saddlery etc, tubular etc rivets, beads, spangles, of base metal

Top exporters and importers of HS 640690 (the code used for shoe accessories), 2025

In 2025, the largest exporter of HS 640690 (the code used for shoe accessories) in UN Comtrade data was China, with 40% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.

Figures cover everything classified under HS 640690, not only shoe accessories.

Top exporters 2025 · share of world exports

  1. 1 China $1.5B
  2. 2 United States $329M
  3. 3 Vietnam* ~$276M

World total: $3.9B Reported figures on UN Comtrade ↗

Top importers 2025 · share of world imports

  1. 1 Vietnam* ~$876M
  2. 2 Germany $361M
  3. 3 Indonesia $328M

World total: $4.1B 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 codes for shoe accessories

Brazil splits HS 6406.90 into 3 NCM codes. Pick the one that matches your product:

Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.

Questions about shoe accessories

What is the HS code for Shoe accessories?

The HS code for Shoe accessories is 640690 (Footwear; parts, n.e.c. in heading 6406). The primary HS code for miscellaneous shoe accessories and parts not elsewhere specified is 6406.90.

How do I classify Shoe accessories for customs?

Shoe accessories is classified under HS code 640690 — Footwear; parts, n.e.c. in heading 6406. This is a 6-digit subheading level code.

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.

Which countries are the top exporters of shoe accessories (HS 640690)?

In 2025, the top exporters of HS 640690 (the code used for shoe accessories) in UN Comtrade data were China ($1.5B, 40% of world exports), the United States ($329M) and Vietnam (about $276M). World exports came to about $3.9B, 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 shoe accessories (HS 640690)?

In 2025, the top importers of HS 640690 (the code used for shoe accessories) in UN Comtrade data were Vietnam (about $876M, 21% of world imports), Germany ($361M) and Indonesia ($328M). World imports came to about $4.1B, 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 Shoe accessories the same in all countries?

The base HS code 640690 for Shoe accessories 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 shoe accessories in Brazil?

Brazil splits HS 640690 into 3 NCM codes, so the right one for shoe accessories depends on the product's details: 6406.90.10 (Leather or composition-leather soles and heels), 6406.90.20 (Footwear insoles), 6406.90.90 (Other footwear parts).