HS Code for Toe-strap sandals

Toe-strap sandals are classified under HS code 6403.20. This specific subheading is reserved for footwear with outer soles of leather and uppers consisting of leather straps across the instep and around the big toe. This classification is highly specific regarding materials and construction. Both the sole and the straps must be made of leather. The "big toe" requirement is a defining characteristic that distinguishes these from general leather sandals. This code often applies to traditional or artisanal footwear styles where the strap configuration is designed to anchor the foot via the hallux. If the sole is made of rubber or plastic, or if the straps are synthetic, the product cannot be classified here. The Harmonized System uses these material distinctions to apply different tariff rates, as leather-on-leather construction is often treated as a luxury or specialty item compared to mass-produced synthetic footwear.

Products Included

• Leather toe-ring sandals
• Leather flip-flops with leather soles
• Traditional leather sandals with big-toe loops
• Artisanal leather footwear with instep straps

Common Misclassification

A common error is using 6403.59, which covers other footwear with leather soles and uppers. However, 6403.20 is a more specific heading for the toe-strap configuration and must be used if the criteria are met. Another misclassification is 6402.20, which applies if the straps or soles are made of rubber or plastic instead of leather.

FAQ

What is the HS code for toe-strap sandals?

The HS code for sandals with leather soles and leather straps around the big toe is 6403.20.

What if the straps are made of synthetic material?

If the straps are not leather, the product cannot be classified under 6403.20 and would likely fall under 6402 or 6404 depending on the sole material.