Tariff number 6404110000 10 - Footwear with outer soles of rubber or plastics

Estimate the import cost for 640411

An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.

Export measures for 6404110000

What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.

Controls and documents 3

	Destination	Start	Duty / Tax	Legal base Measure type
1008	All third countries 1008	17-09-2025	Document required banned without it Details	Regulation0573/24 Export control of fluorinated greenhouse gases 765
RU	Russian Federation RU	24-06-2023	Document required banned without it Details	Regulation0833/14 Export control on luxury goods 718
KP	North Korea (Democratic People’s Republic of Korea) KP	28-06-2018	Document required banned without it Details	Regulation2062/17 Export control on luxury goods 718

History

Preferential rules of origin for 6404110000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Singapore FTA · Singapore

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

• EPA CARIFORUM

  EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Footwear, gaiters and the like; except for: / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

• EU-Canada CETA · Canada

  A change from any other heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64.06.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

  With a customs value above 14 euro, / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

  With a customs value of 14 euro or less / or: Manufacture in which the uppers of footwear of heading 6406 used are originating

• EPA Eastern and Southern Africa

  Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof / or: Manufacture in which all the materials used are classified within a heading other than that of the product

• EU-Israel Association Agreement · Israel

  Footwear / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

• EU-Japan EPA · Japan

  CC; CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and MaxNOM 50 % (EXW); or CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Central America Association Agreement

  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

  — with customs value above 13 EUR / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

  — with customs value of 13 EUR or less / or: Manufacture from materials of any heading, except that of the product and uppers of heading 6406

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 6404110000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 6404110000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 6404 11 00 Jul 27, 2011 · Regulation on EUR-Lex
  Footwear not covering the ankle and not identifiable as men’s or women’s footwear, with insoles of a length of more than 24 cm.

  The outer sole is made of rubber and the mid-sole of low-density polymers. The upper consist of pieces of textile, leather and plastics. Grey textile material covers the whole surface of the upper with the exception of a piece of white textile (felt) [2 (*1)] at the heel of the footwear (See photo No 655 B). This white textile material is covered by several pieces of grey leather. It is covered mainly by one piece on the heel [C (*1)], and partly by two pieces along both sides of the shoe [D (*1)], and two pieces curved around the instep [B (*1)] (see photo No 655 C). At the furthest end of the heel this white textile material is covered by a piece of black impermeable textile material and a piece of dark grey plastic [b (*1)] sewn on top (see photo No 655 C). The black textile is visible through small openings in the plastic piece. Abovementioned grey textile materials are sewn to each other and attached to the sole. On one side of the shoe two pieces of grey textile are assembled with a zigzag stitching supplemented by a saddle stitch on both sides of the zigzag stitching (see photo No 655 D). The same saddle stitches are fixing a textile strip underneath the two textile pieces to reinforce the assemblage. In the front of the shoe a piece of grey plastic [a (*1)] is covering the grey textile material underneath. On both sides of the shoe pieces of grey leather [A (*1)] are attached to the textile material and, on top of the leather/grey textile material, four vertical straps of textile [1 (*1)] have been added, as well (see photos Nos 655 A and 655 D). In addition one textile strap is attached as a loop to the textile material at the heel of the footwear. (training shoe) (see photos Nos 655 A, 655 B, 655 C and 655 D) (*2)

  Reasons

  Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 4(a)(b) to Chapter 64 of the Combined Nomenclature, Additional Note 1 to Chapter 64 and the wording of CN codes 6404 and 6404 11 00 . When identifying the constituent material of the upper within the meaning of Note 4(a) to Chapter 64, no account is to be taken of the grey piece of plastic covering the front of the shoe [a (*1)], because it is protecting the toes by reinforcing the grey textile material underneath. Likewise, no account is to be taken of the four vertical straps of textile [1 (*1)] on both sides of the footwear, because they are reinforcing the sides of the footwear, and of the textile loop at the heel of the footwear, because it is an accessory serving to aid when putting the shoes on. Also likewise, no account is to be taken of the pieces of grey leather attached to the grey textile material on both sides of the footwear [A (*1)], since they are also reinforcing the sides of the footwear. The white textile material [2 (*1)] cannot be considered to be a constituent material of the upper either, because it is not even partly exposed on the outside surface of the footwear (see the CN EN to Chapter 64, General, (1)(a), first sentence of second paragraph). Whereas, the pieces of grey leather [B, C, D (*1)] that are mainly or partly covering the white textile material [2 (*1)] (see photos Nos 655 B and 655 C) qualify as constituent materials of the upper, since their surface is partly or totally exposed on the outside surface and they are neither accessories nor reinforcements. The black impermeable textile material underneath the dark grey plastic material at the heel of the footwear [b (*1)] does not qualify as constituent material of the upper, because it is only an insert that hinders water penetrating through the openings of the piece of plastic. Therefore, the piece of dark grey plastic at the heel of the footwear also qualifies as constituent material of the upper within the meaning of Note 4(a) to Chapter 64. The grey textile materials qualify as constituent material of the upper within the meaning of Note 4(a) to Chapter 64, because they are attached to each other and to the other aboveidentified constituent materials of the upper [B, C, D, b (*1)] by means of a durable method of assembling (see the CN EN to Chapter 64, General, (1) (a), last phrase of second paragraph, together with (1) (c), last phrase of second paragraph). Moreover, the aboveidentified constituent materials of the upper [B, C, D, b (*1) and the grey textile materials] (see photo No 655 C), have the characteristics of an upper, that is to say, provide sufficient support for the foot to enable the wearer to walk in the footwear (see the second phrase of the first paragraph of Additional Note 1 to Chapter 64). After removal of the abovementioned reinforcements and accessories (see photo No 655 C) the grey textile materials have a greater external surface area than the other materials [B, C, D, b (*1)] identified above as constituent materials of the upper and, therefore, the footwear is considered to have an upper of textile materials within the meaning of Note 4(a) to Chapter 64. The part of the sole in contact with the ground is of rubber within the meaning of Note 4(b) to Chapter 64. Thus, the footwear has an outer sole of rubber.

• 6404 11 00 Dec 23, 1992 · Regulation on EUR-Lex

  Training shoes with outer soles of coarsely patterned rubber or plastics and uppers of textile material on which strips of leather and/or plastics-coated textile material are sewn externally in various combinations, covering the surface up to approximately 70 %. (See sketch Nos. 1 to 6)

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature by notes 3 and 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6404 and 6404 11 00. After the removal of the strips of leather and/or plastics-coated textile material, all of which are regarded as reinforcements, the external surface area of the uppers consists entirely of textile material.

• 6404 11 00 Dec 23, 1992 · Regulation on EUR-Lex

  Training shoes with outer soles of plastics and textile uppers on which are sewn at various points pieces of leather (65 %) and plastics (18 %). (See sketch No 7)

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, by notes 3 and 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6404 and 6404 11 00. After removal of the pieces of leather and plastics, all of which are regarded as reinforcements, the external surface area of the uppers consists entirely of textile material

UK advance tariff rulings for 6404110000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 6404110000 Valid Jul 26, 2024 to Jul 25, 2027 · Ruling 600010891 on GOV.UK

  training shoe Materials: Upper: polyester mesh and synthetic reinforcements Outer sole: rubber Lining: synthetic Packaging: clear bag

  Justification

  Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5b has been used to identify the type of packaging – clear bag GIR 6 has been used to classify the goods to subheading level 640411 – Footwear with outer soles of rubber or plastics; Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Chapter 64 note 4 and additional note 1

• UK 6404110000 Valid Jan 8, 2026 to Jan 7, 2029 · Ruling 600014545 on GOV.UK

  A running trainer. The item has a textile upper and a plastic outer sole. The trainer is black in colour. There is a company brand logo on the side of the trainer. The trainer has laces. Packaged in a cardboard box.

  Justification

  Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 640411 – Footwear with outer soles of rubber or plastics; Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: General note to chapter 64 Chapter note 4 (a) and (b) Harmonised System Explanatory notes to heading 6404.

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 640411

• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 64041100

  Covers only part of the goods under this code (act names 64041100).

  Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

EU trade in 2025 for 640411

Extra-EU imports

€3B

113,089 t

Extra-EU exports

€675.6M

Top origin countries by import value

1. Vietnam €1.9B
2. China €476.5M
3. Indonesia €401.6M
4. United Kingdom €60M
5. Cambodia €58.2M

CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 640411

• 16%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 % maybe 3 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure