HS Code Detail
640419 Chapter 64 · Footwear Shoes with textile uppers, other
Six-digit subheading in Footwear, chapter 64 of the Harmonized System, priced here for 4 destination markets.
Anatomy of 640419
You will declare against a longer local code that begins 640419: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 4 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 4 countries| Country | Duty | VAT | |
|---|---|---|---|
| 🇩🇪Germany | 16.9% | 19% | |
| 🇵🇹Portugal | 16.9% | 23% | |
| 🇬🇧United Kingdom | 16% | 20% | |
| 🇺🇸United States | Not a % | 0% | |
| Official duty for United States
The United States schedule has 22 national lines under this code and 8 different rate texts; 5 more are not listed here. Read it at the official tariff. | |||
United States charges this code by the hectolitre, the item or the kilogram rather than on its value, sometimes alongside a percentage, which is why the duty column reads Not a % there; a charge of that kind cannot be shown as a single percentage, so none is shown, the calculator does not estimate it, and the official wording is under each of those rows.
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 640419 into United Kingdom
An illustrative consignment of 640419 invoiced at GBP 2,000.00, priced in GBP because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | GBP 2,000.00 |
| International freight | GBP 120.00 |
| Cargo insurance | GBP 30.00 |
| Value the duty is charged on, CIF basis | GBP 2,150.00 |
| Duty at 16% | GBP 344.00 |
| United Kingdom tax at 20%, charged on the value plus the duty | GBP 498.80 |
| Total, before commercial charges | GBP 2,992.80 |
And if the consignment were small
United Kingdom relieves customs duty on consignments at or under GBP 135. The 640419 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly GBP 135 with no freight would be charged GBP 0.00 of duty and GBP 27.00 of tax, a total of GBP 162.00. The rate on the 640419 row has not changed; only the charge is relieved. The tax is not simply absent at that value: United Kingdom collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? GBP 2,992.80 is what your buyer in United Kingdom pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to United Kingdom sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 640419 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 7 September 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇺🇸US
- HTS General for 640419 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=6404.19 and again on 2026-09-07 from https://hts.usitc.gov/reststop/exportList?from=64&to=65&format=CSV&styles=false. Both returned the official wording "10.5% ; 37.5% ; 7.5% ; 12.5% ; 48% ; 90¢/pr. + 37.5% ; 90¢/pr. + 20% ; 9%". The United States International Trade Commission is the only body that publishes this schedule. The second reading was taken in a different format to check the reading, not to corroborate the schedule, because there is no second schedule to corroborate it against. Retrieved text: 6404.19.15 10.5%; 6404.19.20 37.5%; 6404.19.25 7.5%; 6404.19.30 12.5%; 6404.19.36 7.5%; 6404.19.37 12.5%; 6404.19.39 37.5%; 6404.19.42 7.5%; 6404.19.47 12.5%; 6404.19.49 37.5%; 6404.19.52 7.5%; 6404.19.57 12.5%; 6404.19.59 48%; 6404.19.61 12.5%; 6404.19.69 37.5%; 6404.19.72 7.5%; 6404.19.77 12.5%; 6404.19.79 90¢/pr. + 37.5%; 6404.19.82 7.5%; 6404.19.87 12.5%; 6404.19.89 90¢/pr. + 20%; 6404.19.90 9
- 🇬🇧GB
- Third country duty for 640419 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6404191000 and again on 2026-09-07 from https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020. Both returned 16%. The two publications are independent of each other and they agree. Retrieved text: 6404191000 16.00 %; 6404199000 16.00 %
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 640419 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6404191000 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=640419&origin=CN&destination=DE. Both returned 16.9%. The two publications are independent of each other and they agree. Retrieved text: 6404191000 16.90 %; 6404199000 16.90 %
Markets with no figure recorded
Canada: Canada splits 6404.19 into 3 tariff lines and they do not carry the same rate: the schedule returned 0 to 18%. A single percentage cannot represent that honestly, so no Canada figure is recorded and the calculator falls back to its disclosed category average.
Australia: Australia splits 6404.19 into 2 tariff lines and they do not carry the same rate: the schedule returned 0 to 5%. A single percentage cannot represent that honestly, so no Australia figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: The United States splits textile-upper footwear by value per pair and by how much of the upper is leather, and two of its lines add ninety cents a pair to the percentage. Value and construction both have to be established before any figure applies.
What falls under 640419
- Footwear with outer soles of rubber or plastics and uppers of textile materials, other than sports footwear
- Canvas shoes, textile slip ons, espadrilles with rubber soles and fabric casual shoes
- Leisure footwear whose upper is predominantly woven, knitted or felted fabric measured by external surface area
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
640411: Sports footwear and trainers
Subheading 6404.11 is taken first, so a textile upper shoe is examined for sports footwear before it can reach this residual line. Sports footwear means made for a sporting activity, and a canvas fashion trainer with no sporting construction falls here instead.
640520: Textile upper shoes with other soles
The sole material sets the subheading once the upper is textile. Rubber and plastic soles come here, and a shoe with a rope, leather or composition sole leaves for heading 6405, so espadrilles divide on whether the sole is rubberised.
Classification & cost note
Two determinations set footwear codes and both are made by inspection: the upper material by greatest external surface area excluding accessories and reinforcements, and the sole material. Once the upper is textile and the sole rubber or plastic, the only remaining question is whether the shoe is sports footwear, which is taken first and is narrower than the trade's use of the word: it means constructed for a sporting activity, not styled like a trainer. Knitted uppers have made the surface area test harder in recent years, because a knitted shoe with fused plastic overlays can be argued either way and the overlays may or may not count as reinforcements. Footwear rates are among the highest in the tariff, so a factory statement of upper composition by external surface area repays the effort of obtaining it.
Typical products: Canvas plimsolls and deck shoes · Textile slip on shoes · Rubber soled espadrilles · Fabric ballet flats · Knitted upper casual shoes · Textile boat shoes · Jute soled canvas summer shoes · Woven mesh breathable slip ons · Hemp upper casual lace ups · Felted wool indoor shoes · Huarache style woven strap shoes · Vulcanised outsole canvas high tops
What the notes to section XII say
Chapter 64 sits in section XII, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair, and the nomenclature publishes no note to that section at all, so the note to chapter 64 is the highest rule over this code; that is the published position rather than a gap here, and the chapter 64 page says the same, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/12 on 2026-09-08.
What the nomenclature says about heading 6404
640419 is a subheading of 6404, footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials , and this site holds one other code under the same heading, which every rule below governs equally.
No numbered note to chapter 64 takes heading 6404 as its subject, which is what the published notes say rather than a gap on this page: the heading is defined by its own wording above and by the note to the chapter, quoted in full on the chapter 64 page.
Read from the notes to chapter 64 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/64, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6404, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 64 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 640419
Is a canvas trainer sports footwear?
Usually not. Sports footwear means constructed for a sporting activity, so a canvas fashion trainer with no sporting construction falls to this residual line rather than to the sports subheading taken before it.
Do espadrilles belong here?
It depends on the sole. With a rubber or plastic sole they do; with a rope or other sole they move to heading 6405, so two visually similar espadrilles can take different headings.
How are knitted uppers with plastic overlays treated?
They are genuinely arguable. The upper material is measured by greatest external surface area excluding accessories and reinforcements, and whether fused overlays count as reinforcements is the contested question.
Are removable insoles classified with the shoe?
Yes, when supplied fitted inside the footwear as presented. Insoles and sock liners shipped separately as replacements or as an orthotic product are a different article and take their own code among footwear parts.
Related codes in Chapter 64
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