HS Code Detail
640520 Chapter 64 · Footwear Other footwear with textile uppers
Six-digit subheading in Footwear, chapter 64 of the Harmonized System, priced here for 1 destination markets.
Anatomy of 640520
You will declare against a longer local code that begins 640520: ten digits in most national tariffs, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what decides the rate, and the single row below is the Australia figure for this subheading.
What this code covers
Import duty by country
MFN duty rate · 1 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
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: 640520 into Australia
An illustrative consignment of 640520 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 640520 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 640520 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia 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? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia 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 640520 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.
- 🇦🇺AU
- MFN for 640520 AU, read on 2026-09-07 from https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-xii/chapter-64 and again on 2026-09-07 from https://www.legislation.gov.au/C2004A04997/latest/text. Both returned 5%. The two publications are independent of each other and they agree. Retrieved text: 6405.20.00 5%
Markets with no figure recorded
United States: United States splits 6405.20 into 3 tariff lines and they do not carry the same rate: the schedule returned 2.5 to 12.5%. A single percentage cannot represent that honestly, so no United States figure is recorded and the calculator falls back to its disclosed category average.
United Kingdom: United Kingdom splits 6405.20 into 3 tariff lines and they do not carry the same rate: the schedule returned 2 to 4%. A single percentage cannot represent that honestly, so no United Kingdom figure is recorded and the calculator falls back to its disclosed category average.
Canada: Canada splits 6405.20 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.
Germany: Germany splits 6405.20 into 3 tariff lines and they do not carry the same rate: the schedule returned 3.5 to 4%. A single percentage cannot represent that honestly, so no Germany figure is recorded and the calculator falls back to its disclosed category average.
Portugal: Portugal splits 6405.20 into 3 tariff lines and they do not carry the same rate: the schedule returned 3.5 to 4%. A single percentage cannot represent that honestly, so no Portugal figure is recorded and the calculator falls back to its disclosed category average.
Re-check first: Heading 6405 is itself the residual footwear heading and this is its textile-upper line; uppers of leather are 6405.10. Australia charges one rate across it and the three other markets read all split it, so the destination decides how much work the classification has to do.
What falls under 640520
- Footwear with uppers of textile materials whose outer soles are of a material other than rubber, plastics, leather or composition leather
- Rope soled espadrilles with canvas or woven uppers
- Slippers and indoor shoes with textile uppers on textile, felt, cork or wooden soles
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
640419: Canvas shoes with rubber soles
The outer sole decides between these two and nothing else does. A canvas shoe on a vulcanised rubber sole is heading 6404; the same canvas upper on a jute rope sole is here. Espadrilles are sold in both constructions, which is why this pair is confused more often than any other in the chapter.
640220: Footwear with rubber or plastic soles and uppers
Heading 6402 is reached only when the sole and the upper are both rubber or plastics. A textile upper takes the shoe out of it whatever the sole is made of, so a moulded clog with a fabric strap is not 6402.
Classification & cost note
Heading 6405 is the residual of chapter 64 and it is reached by elimination rather than by description, which is why so much lands here by accident. The chapter sorts footwear on two materials in a fixed order, the outer sole and then the upper, and headings 6401 to 6404 between them account for every combination of rubber, plastic, leather and composition leather soles with rubber, plastic, leather and textile uppers. Whatever is left over is 6405, and this subheading is the part of the leftover whose upper is textile. In practice that means the sole is rope, jute, cork, wood, felt or some other material, so the classification turns on a component the buyer barely thinks about and the marketing copy rarely mentions. Both determinations are made by greatest external surface area, excluding accessories and reinforcements for the upper, which puts a factory statement of composition at the centre of the file rather than at the end of it. A residual subheading is also the place a national tariff is most likely to carry an unusual rate or a measure the six digits do not reveal, so the national line deserves a look before a landed cost is quoted.
Typical products: Jute rope soled espadrilles · Felt soled indoor slippers · Textile uppers on cork soles · Woven raffia soled sandals · Wool felt house shoes · Canvas summer shoes on plaited natural fibre soles · Textile uppers on wooden soles · Fabric slippers with suede split soles
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 6405
640520 is a subheading of 6405, other footwear , and it is the only code this site holds under that heading.
No numbered note to chapter 64 takes heading 6405 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/6405, 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 640520
What separates 6405.20 from 6404.19?
The outer sole. Textile uppers on rubber or plastic soles are heading 6404; textile uppers on any other sole material fall to this subheading.
Are espadrilles always classified here?
No. A traditional jute rope soled espadrille is, but the same upper on a rubberised sole is 6404, and both are sold under the same name in the same range.
Does a rubber toe cap on a rope sole change the answer?
Not by itself. The determination is on the outer sole, meaning the part in contact with the ground, taken by greatest external surface area.
How is the upper material decided?
By greatest external surface area, excluding accessories and reinforcements. A mixed material upper therefore needs a measured statement from the factory rather than an impression from a photograph.
Related codes in Chapter 64
Calculate duty for HS 640520
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