Product classification
HS code for Shoe soles: 6406.20
Footwear, parts, outer soles and heels, of rubber or plastics.
Classification of shoe soles under HS 6406.20
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.
- Covers
- 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
- Also under 6406.20
Vibram rubber soles, Nike Air Max sole units, Adidas Boost midsoles (as part of a sole unit), Dr. Martens PVC soles, Crocs Croslite soles (unattached)
Codes often confused with 6406.20
Common mistake. 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.
Top exporters and importers of HS 640620 (the code used for shoe soles), 2025
In 2025, the largest exporter of HS 640620 (the code used for shoe soles) in UN Comtrade data was China, with 69% of world exports; the largest importer in UN Comtrade data was Vietnam, with about 27% of world imports. Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
Figures cover everything classified under HS 640620, not only shoe soles.
Top exporters 2025 · share of world exports
- 1 China $1.7B 69% of world exports
- 2 Italy $217M 9.0% of world exports
- 3 Vietnam* ~$127M 5.3% of world exports · partner records ↗
World total: $2.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Vietnam* ~$594M 27% of world imports · partner records ↗
- 2 Indonesia $184M 8.4% of world imports
- 3 Cambodia* ~$151M 6.9% of world imports · partner records ↗
Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
World total: $2.2B 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 shoe soles
Brazil classifies shoe soles under NCM 6406.20.00: HS 6406.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about shoe soles
What is the HS code for Shoe soles?
The HS code for Shoe soles is 640620 (Footwear; parts, outer soles and heels, of rubber or plastics). The HS code for outer soles and heels made of rubber or plastics is 6406.20.
How do I classify Shoe soles for customs?
Shoe soles is classified under HS code 640620 — Footwear; parts, outer soles and heels, of rubber or plastics. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of shoe soles (HS 640620)?
In 2025, the top exporters of HS 640620 (the code used for shoe soles) in UN Comtrade data were China ($1.7B, 69% of world exports), Italy ($217M) and Vietnam (about $127M). World exports came to about $2.4B, 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 soles (HS 640620)?
In 2025, the top importers of HS 640620 (the code used for shoe soles) in UN Comtrade data were Vietnam (about $594M, 27% of world imports), Indonesia ($184M) and Cambodia (about $151M). World imports came to about $2.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Cambodia 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 69% of its imports here ($69M, CEPII BACI), so it may rank higher.
Is the HS code for Shoe soles the same in all countries?
The base HS code 640620 for Shoe soles 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 soles in Brazil?
In Brazil, shoe soles (HS 640620) is classified under NCM 6406.20.00.