HS Code 6404.11 : Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
Tariff data verified: July 2026
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for footwear with outer soles of rubber or plastics, sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like is 6404.11. Under the 2026 Costa Rica (Aduanas), the representative MFN general duty rate is 14% [Dirección General de Aduanas (DGA)].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 64
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Heading 6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Subheading .11
.11
Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United StatesUnited KingdomEuropean UnionCanadaMexicoChinaJapanIndiaAustraliaSouth KoreaGermanyNetherlandsBrazilTürkiyeChinese TaipeiVietnamThailandIndonesiaMalaysiaSingaporeSaudi ArabiaUnited Arab EmiratesSouth AfricaEgyptIsraelChileColombiaPeruPhilippinesPakistanNew ZealandNorwayNigeriaKenyaMoroccoArgentinaEcuadorBangladeshUkraineKazakhstanQatarKuwaitOmanJordanBahrainSri LankaTunisiaGhanaCôte d'IvoireGeorgiaCambodiaPanamaCosta RicaDominican Republic
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026)
6404.11
MODULE 5: COSTA RICA IMPORT DUTY & 13% IVA BREAKDOWN
Import VAT / Tax Rate
13% IVA
Local Tax Rate
Notice: Costa Rica customs entry, tariff classification, MFN duty rates, and 13% IVA are governed by Dirección General de Aduanas (DGA). Always verify declarable lines with Dirección General de Aduanas (DGA) prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: COSTA RICA Trade Remedies & Safeguards
Dirección General de Aduanas (DGA) Anti-Dumping / Trade Defence
Standard Dirección General de Aduanas Costa Rica Tariff 2026
Steel & Commodity Safeguards
Exempt (Non-Steel Commodity)
Regulatory Compliance Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MFN | WCO Most-Favoured-Nation (MFN) Status | Standard MFN Rate | Applies to all WTO member states for Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. |
| FTA | Costa Rica Preferential & Regional Trade Agreements | Free / Concessional | Subject to official Certificate of Origin & Rules of Origin (RoO) requirements. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
MODULE 11: Dirección General de Aduanas Costa Rica Advance Ruling System
Legally binding advance tariff rulings issued by Dirección General de Aduanas Costa Rica for HS 6404.11.
Query official Customs portal:
Search Official Customs Portal for 6404.11 →Costa Rica Declarable Tariff Schedule (6404.11)
National line-level (8/10-digit) detail for Costa Rica (Aduanas): coverage in progress.
Universal 6-digit WCO backbone applied rate: 14%. Confirm the full national commodity code at the official source (Dirección General de Aduanas (DGA)).
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6404.19 | Subheading under Heading 6404 | HS 6404.19 Costa Rica Duty & Entry Rules → |
| 6404.20 | Subheading under Heading 6404 | HS 6404.20 Costa Rica Duty & Entry Rules → |
Official Primary Sources & Authority References
Costa Rica (Dirección General de Aduanas Costa Rica Tariff 2026) ↗
Official Costa Rica tariff schedule and MFN duty rates — administered by Dirección General de Aduanas (DGA).
Dirección General de Aduanas (DGA) — Advance Tariff Ruling ↗
Binding tariff classification precedents administered by Costa Rica DGA Advance Ruling System.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like?
Under WCO Harmonized System 2022 and United States (USITC HTS), Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like is classified under HS 6404.11 (Heading 6404, Chapter 64). The representative CR MFN general duty rate is 14%.
How is HS 6404.11 distinguished within Heading 6404 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials)?
Heading 6404 covers Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Subheading 6404.11 specifically isolates Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6404.
What are the primary candidate subheadings related to HS 6404.11?
Related subheadings under Heading 6404 include 6404.19, 6404.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 6404.11 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like?
Commercial shipments of Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 6404.11?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 6404.11 in Costa Rica?
Commercial imports of Footwear with outer soles of rubber or plastics, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like under HS 6404.11 into Costa Rica are subject to 13% IVA, assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Costa Rica?
The customs de minimis threshold for import shipments into Costa Rica is US$50. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Costa Rica?
Customs declarations, import duty assessments, and Costa Rica DGA Advance Ruling System for HS 6404.11 are administered by Dirección General de Aduanas (DGA).
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