HS Code Category

HS Code Candidates for HS Code for Shoes — Candidate Preparation Guide

Use this page to prepare candidate HS headings, product facts, material and function variants, invoice descriptions, ecommerce catalog fields, and risk flags before official review.

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Answer summary

Product facts to verify

Main material and fiber or chemical composition
Construction: knitted, woven, molded, assembled
Function and intended use
Whether it includes electronics, battery, magnets, leather, or textile
Country of origin and destination market

Use this tool

HS Code Finder Commercial Invoice CSV Catalog Checker

Source note

Candidates are preparation aids only. Verify final code in USITC HTS, EU TARIC, or the destination tariff database before filing.

Last reviewed

July 2026

Candidate headings table

Review candidates

The table below lists candidate HS headings for hs code for shoes — candidate preparation guide. Each row is a starting point, not a final classification; verify in the destination tariff database before filing.

Code	Heading	Use when
`6401`	Waterproof footwear with outer soles and uppers of rubber or plastics	Boots, shoes, and sandals where both the outer sole and the upper are primarily rubber or plastic, and the footwear is designed to protect against water or moisture.
`6402`	Other footwear with outer soles and uppers of rubber or plastics	Non-waterproof rubber or plastic footwear. Covers many everyday shoes, sandals, and boots.
`6403`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather	Any footwear where the upper is primarily leather, regardless of sole material.
`6404`	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials	Footwear where the upper is primarily textile (canvas, mesh, synthetic fabric). Covers running shoes, sneakers, textile sandals, and casual slippers.
`6405`	Other footwear	Footwear not covered by 6401-6404. Includes footwear with non-rubber, non-plastic, non-leather soles.

National extensions after the 6-digit heading vary by destination market. Verify the full national code in USITC HTS, EU TARIC, or UK Trade Tariff before filing.

Decision tree

How to classify hs code for shoes — candidate preparation guide

Step 1

Is the upper primarily leather? If yes → 6403. If not, proceed to Step 2.

Step 2

Is the upper primarily textile (woven, knitted, mesh, canvas)? If yes → 6404.

Step 3

Is the upper primarily rubber or plastic? If yes → 6401 or 6402. Is the footwear waterproof? Waterproof → 6401. Not waterproof → 6402.

Step 4

If none of the above apply → 6405 (other footwear).

Step 5

What is the destination country? Verify the national tariff subheading, especially for athletic footwear.

Step 6

Document the upper material, sole material, waterproof designation, and size range for the commercial invoice.

Material variants

How material changes the code

Material	Typical heading	Notes
Rubber sole + leather upper	6403	Upper is leather → 6403. Sole material does not change the heading as long as upper is leather.
Rubber sole + textile upper (running shoe, sneaker)	6404	Textile upper + rubber/plastic sole → 6404. The most common classification for athletic footwear.
Rubber sole + plastic upper (waterproof boot)	6401 or 6402	Waterproof design → 6401. Non-waterproof → 6402. Verify the marketing and design intent.
Rubber sole + rubber upper (flip-flop, sandal)	6402	Rubber sole and rubber upper sandal not designed as waterproof → 6402.
Cork or wooden sole + textile upper (casual slipper)	6405	Non-rubber, non-plastic, non-leather outer sole → 6405.

Function and use-case variants

How function changes the code

Function	Typical heading	Notes
Running shoe, sneaker, athletic shoe	6404	Most athletic footwear has textile uppers and rubber/plastic soles → 6404.
Leather dress shoe, boot, or heel	6403	Leather upper → 6403. The sole material does not change the heading.
Waterproof rubber boot (rain boot, farm boot)	6401	Waterproof rubber or plastic footwear → 6401.
Rubber sandal (flip-flop)	6402	Rubber sole and rubber upper sandal not designed as waterproof → 6402.
Textile house slipper	6404 or 6405	If outer sole is rubber or plastic → 6404. If outer sole is textile, felt, or leather → 6405.
Safety boot or work boot (leather upper)	6403	Leather upper safety or work boot → 6403.

Risk flags

Source-check required

Flag	Impact on classification	Where to verify
China origin
Upper material misclassification
Waterproof vs non-waterproof

Risk flags signal the need for official review before the candidate code is used on customs documents.

Invoice description examples

Strong descriptions

Strong invoice descriptions include material, function, product type, and key components (battery, electronics, magnet, leather, textile). Avoid generic words such as gift, sample, accessory, or product. The descriptions below are examples only, not final classifications.

Rubber sole, textile upper (mesh) running shoe, men's size 10, pair
Rubber sole, leather upper dress shoe, men's size 9, pair
Rubber boot, waterproof rubber upper, women's size 7, pair
Rubber sole, textile upper casual slipper, unisex, pair
Rubber sole, plastic upper flip-flop sandal, women's size 8, pair

Use these descriptions on the commercial invoice line item, with the candidate HS code and country of origin declared per line.

Ecommerce catalog fields

Shopify, WooCommerce, and CSV fields to check

Before labels and invoices are generated, prepare these fields in your ecommerce catalog. The CSV Catalog Checker scans Shopify, WooCommerce, Amazon, or custom CSV exports for missing customs fields locally in your browser.

Field	Why it matters
HS code candidate	6403 for leather uppers; 6404 for textile uppers; 6401/6402 for rubber or plastic uppers.
Upper material	The primary classifier for footwear. Specify leather, textile, rubber, or plastic as the upper material.
Outer sole material	Refines the subheading within each heading range.
Waterproof design	Determines whether 6401 (waterproof) or 6402 (non-waterproof) applies for rubber/plastic footwear.
Size and gender	Required on commercial invoice; some subheadings distinguish men's, women's, and children's footwear.
Country of origin	Required for customs value and additional tariff review; Section 301 tariffs significantly affect China-origin footwear.

Pair this with the Commercial Invoice Generator, the HS Code Finder, and the CSV Catalog Checker.

Worked example

Ecommerce seller importing running shoes from China to the US

Scenario: An ecommerce seller imports 300 pairs of running shoes from China to the US. Product facts: rubber/phylon sole, textile mesh upper, men's sizes 8-12, for retail sale.

Upper material: textile mesh → heading range 6404.
Outer sole: rubber/phylon → consistent with 6404.
Not waterproof design → 6402 does not apply.
Heading candidate: 6404.11.90 for sports footwear with textile uppers.
Origin: CN (China) → Section 301 additional tariffs apply at significant rates on 6404 subheadings.
Invoice description: Running shoe, rubber sole, textile mesh upper, men's, sizes 8-12, pair.
Catalog fields: HS code = 6404.11.90, COO = CN, upper = textile mesh, sole = rubber/phylon.

The same seller importing leather dress shoes would shift to 6403 since the upper material would be leather.

Common mistakes

What to avoid

Classifying running shoes as leather footwear when the upper is primarily textile.
Skipping the waterproof designation for rubber or plastic footwear — 6401 vs 6402 differ.
Using shoe style or brand name as the customs description instead of material composition.
Skipping the Section 301 check for China-origin footwear — rates are significant.
Treating rubber-soled textile slippers as rubber footwear rather than textile footwear.

Related Tools

Continue the workflow

Editorial

About this category page

Written by the TariffCatalog Editorial Team. Maintained by Ryan Cole and reviewed for candidate-only customs-data workflow clarity.

This page follows TariffCatalog's methodology for candidate-only classification, estimate-only calculators, and document draft workflows. Candidates are preparation aids, not binding classifications.

Methodology Sources Report an error

Maintainer

Reviewed by Ryan Cole

Ryan Cole maintains TariffCatalog from the perspective of a long-time ecommerce operator with 15+ years of experience in product catalog, international shipping, and pre-shipment data workflows. This page is reviewed for candidate-only HS code preparation, source-check clarity, and estimate-only or candidate-only wording.

TariffCatalog is a preparation aid, not a customs broker, legal, tax, or freight-forwarding service. Verify final classifications, rates, documents, and filing treatment with official sources or qualified professionals.

Official Source Note

Check final codes

USITC HTS

Verify candidate headings and destination-specific extensions.

CBP

Verify candidate headings and destination-specific extensions.

EU TARIC

Verify candidate headings and destination-specific extensions.

UK Trade Tariff

Verify candidate headings and destination-specific extensions.

FAQ

Common questions

What is the HS code for running shoes?

Running shoes and athletic shoes with textile uppers and rubber or plastic soles are classified under 6404 in the US HTS. The specific subheading depends on whether the footwear is designed for sports. Verify the textile upper material before classifying under 6404.

What is the HS code for leather shoes?

Dress shoes and boots with leather uppers are classified under 6403 in the US HTS, regardless of whether the outer sole is rubber, plastic, or leather. The upper material determines the heading for leather footwear.

What is the HS code for rubber boots?

Rubber boots designed as waterproof footwear fall under 6401. Non-waterproof rubber boots fall under 6402. Verify the marketing and design intent.

What is the HS code for flip-flops?

Flip-flops and thong sandals with rubber soles and rubber uppers are generally classified under 6402. Sandals with textile straps and rubber soles may fall under 6404 depending on the primary upper material.

What is the HS code for slippers?

Slippers depend on the upper material. Textile slippers with rubber or plastic soles fall under 6404. Slippers with non-rubber, non-plastic soles (felt, leather, wood) fall under 6405.

What is the difference between 6401 and 6402?

6401 covers waterproof footwear where both the outer sole and upper are primarily rubber or plastic. 6402 covers non-waterproof footwear where the outer sole and upper are primarily rubber or plastic. The waterproof designation is the primary distinction.

What is the difference between 6403 and 6404?

6403 covers footwear with leather uppers (sole material can be rubber, plastic, or leather). 6404 covers footwear with textile uppers (sole material can be rubber, plastic, or other). The upper material is the primary distinction.

Are Section 301 tariffs applied on top of the regular duty for shoes?

Yes. Section 301 additional tariffs from China apply on top of the regular duty rate for most footwear subheadings under Chapter 64. Verify current rates on the USTR Section 301 tariff list before filing.

Can I use the same HS code for all my shoe styles?

Shoes sharing the same upper material can generally share the same heading range. When the upper material changes (leather vs textile vs rubber), the heading changes. Different subheadings may apply for specific footwear types.

Last reviewed: July 2026

Disclaimer

TariffCatalog provides candidate HS code suggestions, estimate-only calculators, and document drafts. Verify final classifications, duty rates, document requirements, and filing obligations with official sources, carriers, brokers, or destination authorities before filing or shipping.

Candidate headings on this page are preparation aids, not binding classifications. Final classification depends on exact product facts and the destination tariff rules in effect on the entry date.