HS Code for Shoe soles

Shoe soles made of rubber or plastics are classified under HS code 6406.20. This classification is part of Chapter 64, which covers footwear and its parts. Heading 6406 is the designated category for parts of footwear, including uppers and soles. Subheading 6406.20 specifically identifies outer soles and heels made of rubber or plastics. The classification is driven by GRI 1 and GRI 6, focusing on the material composition and the component's function. In the footwear industry, the 'outer sole' is the part of the shoe that comes into contact with the ground. Because rubber and plastic are the most common materials for modern soles due to their durability and waterproof nature, this specific subheading is vital for customs. The classification applies to soles that are imported as separate components, intended for either the manufacture of new shoes or the repair of existing ones.

Products Included

• Rubber outer soles for athletic shoes
• Plastic heels for women's dress shoes
• Unit soles (combined sole and heel) made of PVC
• Replacement rubber half-soles
• Thermoplastic rubber (TR) soles
• Polyurethane (PU) outer soles

Common Misclassification

A common misclassification occurs when soles are made of materials other than rubber or plastic, such as leather or wood; these must be classified under 6406.90. Another error involves classifying raw sheets of rubber or plastic intended to be cut into soles under Chapter 40 (Rubber) or Chapter 39 (Plastics). To be classified under 6406.20, the item must be clearly identifiable as a shoe sole, usually by being molded or cut to the shape of a foot. Additionally, inner soles (insoles) are not classified here; they fall under 6406.90 as 'other' parts of footwear.

FAQ

What is the HS code for shoe soles?

The HS code for outer soles and heels made of rubber or plastics is 6406.20.

Are leather soles classified under 6406.20?

No, leather soles are classified under HS code 6406.90, as 6406.20 is strictly limited to rubber or plastic materials.