Tariff number 6404200000 80 - Footwear with outer soles of leather or composition leather

Estimate the import cost for 640420

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 6404200000

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 4

	Destination	Start	Duty / Tax	Legal base Measure type
1008	All third countries 1008	15-08-2009	Document required banned without it Details	Regulation1523/07 Export control on cat and dog fur 740
1008	All third countries 1008	20-05-2023	Document required banned without it Details	Regulation0966/23 Export control - CITES 715
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 6404200000

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 6404200000

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

UK advance tariff rulings for 6404200000

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 6404209000 Valid Dec 18, 2025 to Dec 17, 2028 · Ruling 600014221 on GOV.UK

  Split-sole canvas ballet shoe designed for intermediate and advanced dancers. The upper is made from a textile material, while the outer sole features leather pads. The arch area is left free of sole material, instead covered by the shoe’s flexible upper (either canvas or leather), allowing for enhanced flexibility. Contact with the floor occurs primarily at the forefoot and heel pads. Designed specifically for indoor use, these shoes are best suited to surfaces like parquet or lino flooring. Available sizes range from 24 to 40, and the shoes come in black, beige, brown, and light brown.

  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 6 has been used to classify this product by the terms of heading 640420 - Footwear with outer soles of leather or composition leather 8 Digit code 64042090 - Other than slippers and other indoor footwear Also classified in accordance with: Chapter 64 Note 3 and 4 Harmonised System Explanatory Notes (HSENs) General Notes to Chapter 64 HSENs 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 640420

• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 64042000

  Covers only part of the goods under this code (act names 64042000).

  Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Footwear with outer soles of leather or composition leather

  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 640420

Extra-EU imports

€68.2M

1,765 t

Extra-EU exports

€482.9M

Top origin countries by import value

1. China €14M
2. United Kingdom €12.4M
3. Switzerland €7.1M
4. United States €7M
5. United Arab Emirates €2.9M

CN8 codes below this code: 2. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

UK import duty for 640420

• 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