HS Code Detail
640610 Chapter 64 · Footwear Uppers and parts for footwear
Six-digit subheading in Footwear, chapter 64 of the Harmonized System, priced here for 4 destination markets.
Anatomy of 640610
You will declare against a longer local code that begins 640610: 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 | 3% | 19% | |
| 🇵🇹Portugal | 3% | 23% | |
| 🇬🇧United Kingdom | 0% | 20% | |
| 🇺🇸United States | Not a % | 0% | |
| Official duty for United States
The United States schedule has 16 national lines under this code and 12 different rate texts; 9 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: 640610 into Portugal
An illustrative consignment of 640610 invoiced at EUR 2,000.00, priced in EUR because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | EUR 2,000.00 |
| International freight | EUR 120.00 |
| Cargo insurance | EUR 30.00 |
| Value the duty is charged on, CIF basis | EUR 2,150.00 |
| Duty at 3% | EUR 64.50 |
| Portugal tax at 23%, charged on the value plus the duty | EUR 509.34 |
| Total, before commercial charges | EUR 2,723.84 |
And if the consignment were small
Portugal relieves nothing: the relief was abolished, so the duty above is charged whatever the consignment is worth. A smaller shipment pays less because the value is lower, not because a threshold spared it.
Selling rather than buying? EUR 2,723.84 is what your buyer in Portugal pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Portugal 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 640610 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 640610 US, read on 2026-09-07 from https://hts.usitc.gov/search?query=6406.10 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 "8.5% ; 10% ; 10.5% ; 33.6% ; 63¢/pr. + 26.2% ; 62¢/pr. + 13.7% ; 7.5% ; 6% ; 26.2% ; Free ; 11.2% ; 4.5%". 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: 6406.10.05.00 8.5%; 6406.10.10.00 10%; 6406.10.20 10.5%; 6406.10.25.00 33.6%; 6406.10.30.00 63¢/pr. + 26.2%; 6406.10.35.00 62¢/pr. + 13.7%; 6406.10.40.00 7.5%; 6406.10.45.00 6%; 6406.10.50.00 26.2%; 6406.10.60.00 Free; 6406.10.65.00 Free; 6406.10.70.00 Free; 6406.10.72.00 11.2%; 6406.10.77.00 11.2%; 6406.10.85.00 4.5%; 6406.10.90 4.5%
- 🇬🇧GB
- Third country duty for 640610 GB, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/commodities/6406101010 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 0%. The two publications are independent of each other and they agree. Retrieved text: 6406101010 0.00 %; 6406101090 0.00 %; 6406109010 0.00 %; 6406109090 0.00 %
- 🇩🇪DE 🇵🇹PT
- One reading covers DE and PT, which are priced from the same schedule: Third country duty (EU, via NI Online Tariff) for 640610 DE, read on 2026-09-07 from https://www.trade-tariff.service.gov.uk/xi/commodities/6406101010 and again on 2026-09-07 from https://trade.ec.europa.eu/access-to-markets/en/results?product=640610&origin=CN&destination=DE. Both returned 3%. The two publications are independent of each other and they agree. Retrieved text: 6406101010 3.00 %; 6406101090 3.00 %; 6406109010 3.00 %; 6406109090 3.00 %
Markets with no figure recorded
Canada: Canada splits 6406.10 into 4 tariff lines and they do not carry the same rate: the schedule returned 0 to 8%. 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 6406.10 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: Uppers are priced by the United States across more than a dozen lines, split by value per pair, by leather content and by whom the footwear is for, several of them charging a fixed amount per pair. There is no single rate for this subheading.
What falls under 640610
- Uppers and parts of uppers for footwear, of any material, other than stiffeners
- Assembled uppers, whether or not attached to an inner sole, provided no outer sole is fitted
- Vamps, quarters, linings and other cut and stitched upper components presented separately
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
640399: Finished shoes
The line between a part and a shoe is drawn at the outer sole. An upper assembled onto an inner sole and lasted is still an upper; the moment an outer sole is attached the article becomes footwear and takes a heading in 6401 to 6405 on its two materials. Consignments of nearly finished uppers are where this is argued.
640690: Insoles, heel cushions and other parts
Only uppers and parts of uppers come here, and stiffeners are carved out by the subheading text itself. Insoles, sock liners, shanks, laces and eyelets are other parts, so a mixed components shipment routinely needs two or three codes even though the invoice calls it all shoe parts.
Classification & cost note
Footwear parts are watched closely because in most tariffs they are charged differently from finished footwear, and the difference is large enough to make the boundary worth arguing about. The boundary itself is simple to state and easy to lose: an upper that has been closed and lasted, and even one already attached to an inner sole, is still an upper, while the attachment of an outer sole turns it into footwear. A consignment described on the invoice as uppers but presented with soles in the same carton invites the question of whether the goods are really unassembled footwear, and where an incomplete article already has the essential character of the finished one the tariff classifies it as the finished one. Two further points belong on the file rather than in the classification. Uppers are the half of the shoe where most of the value and most of the working is added, so preferential origin under nearly every agreement turns on where the upper was made and where the shoe was lasted, and a preference claim that assumes origin follows the country of final assembly frequently fails on exactly this heading. And where uppers move for processing and come back as shoes, the right instrument is usually a processing relief procedure rather than paying duty on the full value twice.
Typical products: Assembled leather uppers on lasts · Canvas uppers with inner soles attached · Knitted sock uppers for sports footwear · Cut and stitched vamps and quarters · Textile linings for uppers · Unassembled upper component kits · Moulded synthetic upper shells without 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 6406
640610 is a subheading of 6406, parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof , and it is the only code this site holds under that heading.
One numbered note to chapter 64 takes heading 6406 as its own subject, and it is quoted below in full, as published.
Note 2 to chapter 64
For the purposes of heading 6406, the term 'parts' does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
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/6406, 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 640610
When does an upper become a shoe?
When an outer sole is attached. An upper closed, lasted and even fitted with an inner sole is still a part; the outer sole is what completes the article.
Are stiffeners classified here?
No. The subheading text excludes them expressly, so toe puffs and counters go to the other parts line even though they are components of the upper.
Do insoles belong in this subheading?
No. Insoles and sock liners are other parts of footwear. Only uppers and parts of uppers, stiffeners aside, come here.
Why does this code matter for preferential origin?
Because most origin rules for footwear turn on where the upper was made and where the shoe was lasted. Origin does not automatically follow the country of final assembly, and uppers are usually the larger part of the value.
Related codes in Chapter 64
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