Directory / Chapter 64
Chapter 64: Footwear
Footwear of all kinds, together with gaiters and similar articles and the parts of them.
The 7 codes this site holds in chapter 64
| Code | What it covers | Markets priced | Duty range |
|---|---|---|---|
| 640220 | Flip-flops and thong sandals, rubber or plastic | 5 of 7 | 0% to 17% |
| 640319 | Sports footwear with leather uppers, other | 6 of 7 | 5% to 35% |
| 640399 | Footwear with leather uppers, other | 1 of 7 | 5% |
| 640411 | Sports shoes / trainers, textile upper | 6 of 7 | 5% to 18% plus 1 charged per unit |
| 640419 | Shoes with textile uppers, other | 4 of 7 | 16% to 16.9% plus 1 charged per unit |
| 640520 | Other footwear with textile uppers | 1 of 7 | 5% |
| 640610 | Uppers and parts for footwear | 4 of 7 | 0% to 3% plus 1 charged per unit |
Where this chapter ends
Two materials decide the code and both have to be established: the material of the upper and the material of the outer sole. The upper is judged by the greatest external surface area after accessories and reinforcements are disregarded, which is why a textile shoe with substantial leather overlays may not be a textile shoe for tariff purposes.
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, which runs from chapter 64 to chapter 67. A section note governs every chapter in its section, so it stands one layer above the note to chapter 64 below and applies before it.
The nomenclature publishes no note to section XII at all. That is the published position rather than a gap on this page: the section groups its chapters and leaves the rules to them, so the note to chapter 64 below is the highest one that governs this chapter.
Read from the section notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/sections/12, on 2026-09-08, and read a second time from the chapter endpoint quoted below, which carries the same section note and has to agree with it. Like the chapter and heading notes, a section note is part of the international text of the Harmonized System, so it decides classification and never a rate.
What the nomenclature excludes
The sentence above is this site's summary. This one is not. Note 1 to chapter 64 sets out what this chapter does not cover, and these are its 6 items as published, with the heading each one sends the goods to. Where a note names a chapter this site also covers, the chapter number is a link.
- (a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material
- (b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI)
- (c) worn footwear of heading 6309
- (d) articles of asbestos (heading 6812)
- (e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021)
- (f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95) see chapter 95
Read from the chapter notes published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/64, on 2026-09-07. The first six digits of that nomenclature are the Harmonized System itself and the notes to a chapter are part of its international text, so this is the same note whichever of this site's destinations a shipment is going to. It decides classification and never a rate.
What the notes say about each heading
The note above governs chapter 64 as a whole. Underneath it the same published notes speak about individual four digit headings, and that is the layer a classification usually turns on. This site holds codes under 5 headings in this chapter. One of them is the subject of a numbered note. The notes say nothing about 4 of them, which is the published position rather than a gap here.
| Heading | What the nomenclature calls it | Codes here | What the notes say about it |
|---|---|---|---|
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 640220 | Not named in the chapter notes |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 640319 , 640399 | Not named in the chapter notes |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 640411 , 640419 | Not named in the chapter notes |
| 6405 | Other footwear | 640520 | Not named in the chapter notes |
| 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 | 640610 | Subject of note 2 |
How each of those notes opens, in the words the nomenclature uses. The note in full is on every code page under the heading it governs, which is where a reader deciding a classification is standing.
Note 2 to chapter 64, which takes heading 6406 as its subject
Opening, as published
For the purposes of heading 6406, the term 'parts' does not include pegs, protectors, eyelets, hooks, buckles, ornaments...
Note 2 in full on 640610 , and on every other code this site holds under that heading.
Read from the same chapter notes quoted above, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/64, on 2026-09-07, with each heading title read from its own endpoint. The Harmonized System publishes no separate heading notes: its legal text is section notes, chapter notes and subheading notes, and what governs a heading is a chapter note whose subject clause names it. The section notes are quoted at the top of this page, which is the layer above.
What chapter 64 costs to import
The dearest line this site holds in chapter 64 is 640319, sports footwear with leather uppers, other, at 35% into Brazil. 2 of the 24 rates charged on value in this chapter are zero. The widest gap between destinations is on 640319, sports footwear with leather uppers, other, which runs from 5% to 35% depending on where it lands. 3 rates in this chapter are charged per unit rather than on value, so they are left out of every range above.
A destination that prices part of a chapter answers for part of it, so this is how much of chapter 64 each one covers, out of 7 codes.
| Destination | Codes priced | Duty range in this chapter |
|---|---|---|
| Australia | 5 of 7 | 5% |
| Germany | 5 of 7 | 3% to 17% |
| Portugal | 5 of 7 | 3% to 17% |
| United Kingdom | 5 of 7 | 0% to 16% |
| United States | 5 of 7 | 0% to 10% plus 3 charged per unit |
| Brazil | 1 of 7 | 35% |
| Canada | 1 of 7 | 18% |
Third country rates, which is what applies with no trade agreement claimed. Destination tax is charged on top. Each code page carries the reading behind its own figures and the day they were read.