Product classification
HS code for Water shoes: 6402.99
Footwear, n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics.
Classification of water shoes under HS 6402.99
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.
- Covers
- 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
- Also under 6402.99
- Crocs Classic Clog
- Native Jefferson
- Melissa Jelly Shoes
- Skechers Foamies
- Birkenstock EVA Arizona
Codes often confused with 6402.99
Common mistake. 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.
Top exporters and importers of HS 640299 (the code used for water shoes), 2025
In 2025, the largest exporter of HS 640299 (the code used for water shoes) in UN Comtrade data was China, with 51% of world exports; the largest importer in UN Comtrade data was the United States, with 17% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 640299, not only water shoes.
Top exporters 2025 · share of world exports
- 1 China $18.3B 51% of world exports
- 2 Vietnam* ~$6.2B 17% of world exports · partner records ↗
- 3 Germany $2.2B 6.1% of world exports
World total: $35.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $4.9B 17% of world imports
- 2 Germany $2.2B 7.6% of world imports
- 3 France $1.4B 4.7% of world imports
World total: $29.1B 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 codes for water shoes
Brazil splits HS 6402.99 into 2 NCM codes. Pick the one that matches your product:
- 6402.99.10Below-ankle rubber/plastic footwear, metal toe-cap
- 6402.99.90Other below-ankle rubber/plastic footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about water shoes
What is the HS code for Water shoes?
The HS code for Water shoes is 640299 (Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics). Water shoes with rubber or plastic soles and uppers are classified under HS code 640299, provided they do not cover the ankle.
How do I classify Water shoes for customs?
Water shoes is classified under HS code 640299 — Footwear; n.e.c. in heading no. 6402, (other than just covering the ankle), with outer soles and uppers of rubber or plastics. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of water shoes (HS 640299)?
In 2025, the top exporters of HS 640299 (the code used for water shoes) in UN Comtrade data were China ($18.3B, 51% of world exports), Vietnam (about $6.2B) and Germany ($2.2B). World exports came to about $35.5B, 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 water shoes (HS 640299)?
In 2025, the top importers of HS 640299 (the code used for water shoes) in UN Comtrade data were the United States ($4.9B, 17% of world imports), Germany ($2.2B) and France ($1.4B). World imports came to about $29.1B, 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.
Is the HS code for Water shoes the same in all countries?
The base HS code 640299 for Water shoes 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 water shoes in Brazil?
Brazil splits HS 640299 into 2 NCM codes, so the right one for water shoes depends on the product's details: 6402.99.10 (Below-ankle rubber/plastic footwear, metal toe-cap), 6402.99.90 (Other below-ankle rubber/plastic footwear).