HS code for rubber & plastic sandals
HS code
6402.99
US tariff lines
20
US general duty
Varies by line
Source: USITC Harmonized Tariff Schedule, Revision 21 (2026), effective 10/09/2026 · checked 2026-10-28
Footwear with rubber or plastic soles and uppers, such as clogs and most plastic sandals, falls under 6402.99.
US tariff lines under 6402.99
| US HTS code | Description | General duty |
|---|---|---|
| 6402.99.04 | Incorporating a protective metal toe-cap › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) | 6% |
| 6402.99.08 | Incorporating a protective metal toe-cap › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% |
| 6402.99.12 | Incorporating a protective metal toe-cap › Other › Other › Valued not over $3/pair | 24% |
| 6402.99.16 | Incorporating a protective metal toe-cap › Other › Other › Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% |
| 6402.99.19 | Incorporating a protective metal toe-cap › Other › Other › Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.99.21 | Incorporating a protective metal toe-cap › Other › Other › Valued over $12/pair | 20% |
| 6402.99.23 | Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of wood3 statistical suffixes (10-digit codes)
| 8% |
| 6402.99.25 | Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of cork3 statistical suffixes (10-digit codes)
| 12.5% |
| 6402.99.27 | Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Sandals and similar footwear of plastics, produced in one piece by molding3 statistical suffixes (10-digit codes)
| 3% |
| 6402.99.31 | Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other8 statistical suffixes (10-digit codes)
| 6% |
| 6402.99.32 | Other › Other › Protective active footwear3 statistical suffixes (10-digit codes)
| 20% |
| 6402.99.33 | Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather5 statistical suffixes (10-digit codes)
| 37.5% |
| 6402.99.41 | Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.49 | Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other4 statistical suffixes (10-digit codes)
| 37.5% |
| 6402.99.61 | Other › Other › Other › Valued not over $3/pair › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.69 | Other › Other › Other › Valued not over $3/pair › Other4 statistical suffixes (10-digit codes)
| 48% |
| 6402.99.71 | Other › Other › Other › Valued over $3 but not over $6.50/pair › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.79 | Other › Other › Other › Valued over $3 but not over $6.50/pair › Other4 statistical suffixes (10-digit codes)
| 90¢/pr. + 37.5% |
| 6402.99.80 | Other › Other › Other › Valued over $6.50 but not over $12/pair4 statistical suffixes (10-digit codes)
| 90¢/pr. + 20% |
| 6402.99.90 | Other › Other › Other › Valued over $12/pair4 statistical suffixes (10-digit codes)
| 20% |
Import duty on rubber & plastic sandals by country
Import into the US
Varies by line
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Import into the UK
16%
See commodity codes ›
Import into the EU
16.8% – 17%
See CN codes ›
Extra duties may apply
The general rate applies to most countries. Imports from some countries also pay additional duties under Chapter 99 of the HTS, such as Section 301 tariffs on many Chinese goods. Check the current measures for your country of origin before you order.
What will rubber & plastic sandals really cost you?
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Related products and their HS codes.
Frequently asked questions
Q1What is the HS code for rubber & plastic sandals?
The international HS code for rubber & plastic sandals is 6402.99. Footwear with rubber or plastic soles and uppers, such as clogs and most plastic sandals, falls under 6402.99.
Q2What is the US import duty on rubber & plastic sandals?
It depends on the exact line: 20 US tariff lines sit under 6402.99, with general rates of Varies by line. The table on this page lists each one. Goods from some countries pay additional duties on top.
Q3What is the 10-digit HTS code for rubber & plastic sandals?
The first 8 digits set the duty; the last 2 are statistical and depend on details such as material or who the product is for. The full list of US codes under 6402.99 is in the table above.
Q4Is the HS code the same in every country?
The first 6 digits (6402.99) are the same in every country that uses the Harmonized System. The digits after that, and the duty rates, are set by each country.
Find another HS code
More in Bags, Shoes & Accessories
Sneakers & sports shoes 6404.11Backpacks 4202.92Handbags 4202.22Leather wallets 4202.31Sunglasses 9004.10Fashion jewelry 7117.19Silver jewelry 7113.11Suitcases & luggage 4202.12Tote & shopping bags 4202.92Leather belts 4203.30Wristwatches 9102.11Watch straps & bands 9113.90Reading glasses & goggles 9004.90Eyeglass frames 9003.11Umbrellas 6601.91Gold jewelry 7113.19House slippers 6404.19Shoe insoles 6406.90Lighters 9613.10Pocket knives 8211.93Shoe polish 3405.10
New to customs terms? Read what an HS code is and our guide on how to calculate landed cost.
Classification guidance only, not a binding ruling or customs advice. The right code depends on your product’s exact material, function and construction. For certainty, request a binding ruling from U.S. Customs and Border Protection or ask a licensed customs broker.