Step by step: customs classification of footwear (Chapter 64)

Welcome to our latest blog post, where we delve into a fascinating topic: the customs classification of shoes. Let us dive into the complex world of customs tariffs and learn how shoes are classified based on type, material, and purpose.

Shoe Definition in the Customs Tariff

Shoes range from open sandals with straps to tall boots that cover the legs and sometimes have straps or fasteners. Items not considered "shoes" in this context are disposable products designed to cover feet or shoes. These are made from lightweight materials such as paper or plastic sheeting, have no attached soles, and are classified based on their material.

Aside from some exceptions, various types of shoes, including overshoes, belong to Chapter 64 in headings 6401 to 6405, regardless of form, size, purpose, manufacturing method, and material composition.

Included here are:

• Low shoes with flat or high heels.

• Lace-up boots, pull-on boots, ankle boots, mid-calf boots, and high boots.

• Sandals, "Espadrilles", tennis shoes, running shoes, bathing shoes, and other casual shoes.

• Special shoes for sports purposes, either equipped with spikes, hooks, clamps, studs and similar devices or prepared for their attachment, and shoes for ice skates or roller skates, as well as ski boots, cross-country ski boots, snowboard boots, wrestling shoes, boxing boots, or cycling shoes.

• Ballet shoes.

• Slippers.

• Shoes made in one piece, especially by molding from rubber or plastic or carving from a block of wood.

• Shoes specially prepared for protection against water, oil, grease, chemicals, or cold.

• Overshoes worn over shoes, sometimes without heels.

• Disposable shoes with attached soles, designed generally for single use.

Exceptions include: Used shoes (Chap. 63), shoes made of asbestos (heading 6812), orthopedic shoes (heading 9021), shoes characterized as toys, and shoes with permanently attached ice or roller skates (Chap. 95).

Customs Classification Criteria in Chapter 64

Upper Material of Shoes (Note 4.a to Chap. 64)

The substance of the upper refers to the main material that constitutes the largest part of the outer surface. This concerns the material regardless of additions or reinforcements such as trims, ankle shields, decorations, buckles, straps, eyelets, or similar elements.

Shoe Soles (Note 4.b to Chap. 64)

The outsole material refers to the main material that forms the largest part of the ground contact. This concerns the material regardless of additions or reinforcements such as spikes, studs, nails, sole protectors, or similar devices.

Material

Shoes can be made from any material, except those specified in Note 1. to Chap. 64.

Shoe Parts (heading 6406)

These parts are considered components of footwear and can be made from any material except asbestos. Their shape may vary, depending on the type of shoes they are used for. Belonging here are:

• Vamps, back caps, toe caps, side pieces, uppers, linings and instep straps, all of which are parts of the upper.

• Inner heel counters and toe caps.

• Insock, midsoles, and outsoles.

• Shank and shank components.

• Various types of heels, for example, top lifts.

• Spikes, hooks, etc., for sports shoes.

• Compositions of parts.

For the customs classification of shoe parts, Note 2. to Chap. 64 must be considered, which defines products that cannot be classified as parts under heading 6406, such as: pins, eyelets, hooks.

traide Support

Correct customs classification is crucial – errors in customs classification directly affect duties, preferences, export control, and taxes. Especially with shoes, where classification greatly depends on material, construction, and intended use, it quickly becomes complex.

With traide AI, you can automate your customs classification based on clear customs logic: Our AI identifies relevant product features, processes incomplete data, and checks existing classifications for errors. This saves you time, reduces risks – and creates security, even with large assortments and frequent product changes.