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HS Code 6404.19 : Footwear with outer soles of rubber or plastics, Other

The 6-digit Harmonized System (HS) code for footwear with outer soles of rubber or plastics, other is 6404.19. Under the 2026 Georgia (Revenue Service), the representative MFN general duty rate is 0% [Georgia Revenue Service].

Chapter

Ch 64

Heading

6404

Subheading

6404.19

GE MFN Duty

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

6404

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

Subheading .19

.19

Footwear with outer soles of rubber or plastics, Other

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Georgia (Georgia Revenue Service Tariff 2026)

6404.19

Representative General Duty

Verified July 2026 · Georgia Revenue Service

MODULE 5: GEORGIA IMPORT DUTY & 18% VAT BREAKDOWN

Base Customs Duty

MFN Rate [Georgia Revenue Service]

Import VAT / Tax Rate

18% VAT

Local Tax Rate

De Minimis Threshold

GEL 300

Customs Exemption Limit

Notice: Georgia customs entry, tariff classification, MFN duty rates, and 18% VAT are governed by Georgia Revenue Service. Always verify declarable lines with Georgia Revenue Service prior to import.

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6404.19

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 6404.19.

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: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status

0% Additional Duty (Exempt)

Section 232 Steel/Aluminum Status

Exempt (Non-Metal Commodity)

EU CBAM Carbon Alert

Not in Scope

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
P	United States-Mexico-Canada Agreement (USMCA)	Free	Must meet USMCA Regional Value Content (RVC) or tariff shift rules.
KR	U.S.-Korea Free Trade Agreement (KORUS)	Free	Direct shipment from South Korea with KORUS Certificate of Origin.
AU	U.S.-Australia Free Trade Agreement	Free	Wholly obtained or tariff shift rule under US-Australia FTA.
A / D	GSP / African Growth & Opportunity Act (AGOA)	Free	35% local value-add requirement for beneficiary country origin.

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, Other

MODULE 11: Georgia Revenue Service Advance Ruling System

Legally binding advance tariff rulings issued by Georgia Revenue Service for HS 6404.19.

Query official Customs portal:

Search Official Customs Portal for 6404.19 →

Georgia Declarable Tariff Schedule (6404.19)

National line-level (8/10-digit) detail for Georgia (Revenue Service): coverage in progress.

Universal 6-digit WCO backbone applied rate: 0%. Confirm the full national commodity code at the official source (Georgia Revenue Service).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6404.11	Subheading under Heading 6404	Compare Subheading 6404.11 →
6404.20	Subheading under Heading 6404	Compare Subheading 6404.20 →

Official Primary Sources & Authority References

USITC HTS Chapter 64 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Footwear with outer soles of rubber or plastics, Other.

CBP CROSS Ruling Database (6404.19) ↗

Binding customs classification precedents for Heading 6404.

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, Other?

Under WCO Harmonized System 2022 and United States (USITC HTS), Footwear with outer soles of rubber or plastics, Other is classified under HS 6404.19 (Heading 6404, Chapter 64). The representative GE MFN general duty rate is 0%.

How is HS 6404.19 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 6404.19 specifically isolates Footwear with outer soles of rubber or plastics, Other. 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 6404.19?

Related subheadings under Heading 6404 include 6404.11, 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, Other?

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 6404.19 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, Other?

Commercial shipments of Footwear with outer soles of rubber or plastics, Other 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 6404.19?

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 6404.19 in Georgia?

Commercial imports of Footwear with outer soles of rubber or plastics, Other under HS 6404.19 into Georgia are subject to 18% VAT, assessed on the entered customs value plus applicable duties.

What is the customs duty de minimis threshold in Georgia?

The customs de minimis threshold for import shipments into Georgia is GEL 300. Consignments under this value may qualify for duty-free or simplified entry under local regulations.

Which authority regulates customs entry and tariff classification in Georgia?

Customs declarations, import duty assessments, and Georgia Revenue Service Advance Ruling System for HS 6404.19 are administered by Georgia Revenue Service.

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