Sandals / Flip-Flops — HS Code
Other footwear with outer soles and uppers of rubber or plastics — with upper straps or thongs
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HS Code
6402 — Other footwear with outer soles and uppers of rubber or plastics
Classification Context
Chapter
Chapter 64 — Footwear
Heading
6402 — Other footwear with outer soles and uppers of rubber or plastics
Applicable Rule
GRI 1 — flip-flops are footwear with rubber soles and thong uppers under 6402.20
Prior Rulings
EU — EBTI (Binding Tariff Information)
Search EU EBTI databaseUS — CBP CROSS Ruling Database
Search US CBP CROSS rulingsUK — HMRC Trade Tariff
View UK Trade Tariff commodityClassification Notes
Flip-flops and thong sandals with rubber or plastic soles and straps are classified under 6402.20. Open-toed sandals with multiple straps are 6402.99. The distinction from 6404 (textile uppers) is material: if the straps/thongs are rubber or plastic, it is 6402; if the upper is fabric, it is 6404. Platform sandals with thick rubber soles follow the same classification. Beach shoes (water shoes) with mesh uppers are 6404.19. The US applies 37.5% MFN duty on most rubber and plastic footwear — significantly higher than the EU rate.
MFN Duty Rates by Market
European Union
6402.20.00
EU Combined Nomenclature (CN) rate — applies to all 27 EU member states
United States
6402.20.00
US Harmonized Tariff Schedule (HTS) MFN rate — Section 301 tariffs may add to China-origin goods
United Kingdom
6402.20.00
UK Global Tariff (UKGT) — post-Brexit tariff schedule, independent of EU CN
Official Sources & References
WCO HS Nomenclature
World Customs Organisation — the international standard behind all HS codes
wcoomd.org
EU TARIC Database
European Commission integrated tariff — EU Combined Nomenclature (CN) rates
ec.europa.eu
US HTS Schedule (USITC)
United States International Trade Commission — official US Harmonized Tariff Schedule
hts.usitc.gov
UK Global Tariff (HMRC)
His Majesty's Revenue and Customs — UK Trade Tariff post-Brexit
trade-tariff.service.gov.uk
Disclaimer: Duty rates shown are MFN (Most-Favoured-Nation) base rates sourced from live tariff database and verified April 2026. Actual duties may differ based on country of origin, applicable trade agreements (e.g. GSP, CETA, UK-EU TCA), anti-dumping measures, or changes to tariff schedules. Always verify with the official tariff database of the importing country before making customs declarations.
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