HS Code for Water shoes

Water shoes, often referred to as aqua shoes or swim shoes, are classified under HS code 640299. This classification applies to footwear with outer soles and uppers of rubber or plastics, other than footwear covering the ankle (which would fall under 640291). The classification is determined by the material composition of the two main components: the sole and the upper. For a product to fall under 6402, both the upper and the sole must be at least 50% rubber or plastic by surface area. Many water shoes feature neoprene or mesh uppers; if these materials are coated or laminated with plastics such that the exterior surface is predominantly plastic, or if the upper is entirely molded plastic/rubber, 640299 is the correct code. This footwear is designed for protection in aquatic environments, providing traction on slippery surfaces and protection against sharp rocks or coral. The absence of a specific "sports" designation in the 640299 subheading makes it a residual category for various types of rubber/plastic footwear that do not meet the criteria for sports footwear with spikes or specialized athletic features defined in the Chapter 64 subheadings.

Products Included

• Molded plastic beach shoes
• Neoprene aqua socks with rubber soles
• Slip-on rubber pool shoes
• Plastic sandals designed for river trekking
• Lightweight mesh water shoes with injected plastic soles
• Protective reef shoes with rubber outsoles

Common Misclassification

The most common misclassification is under HS code 640411, which covers sports footwear with textile uppers. If the water shoe has a textile upper that is not sufficiently coated with plastic, it must move to heading 6404. Another error is using 640220 for footwear with uppers of straps; however, most water shoes have a continuous upper or a closed-toe design that excludes them from the "strap" category, leading them back to the residual 640299 code.

FAQ

What is the HS code for water shoes?

Water shoes with rubber or plastic soles and uppers are classified under HS code 640299, provided they do not cover the ankle.

What if the water shoe has a textile upper?

If the upper is primarily textile (and not coated/covered with plastic), the shoe should be classified under heading 6404, likely 640419 or 640411 depending on its athletic features.