HS Code for Textile footwear

The classification of textile footwear under HS code 640520 is determined by a process of elimination within Chapter 64 of the Harmonized System. This specific code is designated for footwear that features uppers made of textile materials but does not fall under the more specific headings of 6401 through 6404. According to the General Interpretative Rules and the Chapter Notes, footwear is classified based on the material of the outer sole and the upper. Heading 6404 covers footwear with textile uppers and soles made of rubber, plastics, leather, or composition leather. Therefore, 640520 is reserved for footwear where the upper is textile, but the outer sole is made of other materials, such as cork, wood, or even certain types of heavy-duty felt or non-traditional composites. It also captures footwear that does not meet the specific definitions of 'sports footwear' or 'orthopedic footwear' found in other subheadings. The textile upper must be the component that covers the greatest surface area of the foot, excluding reinforcements or ornaments like patches or piping. This classification requires a detailed laboratory analysis of the sole composition to ensure it does not contain enough rubber or plastic to be classified elsewhere.

Products Included

• Espadrilles with hemp or jute soles
• House slippers with textile uppers and felt soles
• Decorative footwear with wooden soles and fabric straps
• Traditional textile shoes with cork outer soles
• Disposable textile slippers used in hotels

Common Misclassification

Textile footwear is frequently misclassified under HS code 6404.11 or 6404.19. The distinction lies entirely in the sole material. If the sole is rubber or plastic, it must be classified under 6404. Another common error involves HS code 6402, which is for footwear with both uppers and soles of rubber or plastic. Importers often confuse synthetic textile uppers with plastic uppers, leading to incorrect filings. Additionally, if the footwear has an outer sole of leather, it must be classified under 6403, regardless of the textile upper.

FAQ

What is the HS code for textile footwear?

The primary HS code for footwear with textile uppers and soles made of materials other than rubber, plastic, or leather is 640520. If the sole is rubber or plastic, the code is usually 6404.19.

How is the upper material determined for classification?

The upper material is determined by the constituent material having the greatest external surface area. For 640520, this must be a textile material, such as canvas, felt, or knitted fabric, excluding any accessories or reinforcements.