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HS Code 6406.20 : Outer soles and heels, of rubber or plastics

The 6-digit Harmonized System (HS) code for outer soles and heels, of rubber or plastics is 6406.20. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 2.7% [USITC HTS Tariff Schedule 2026].

Chapter

Ch 64

Heading

6406

Subheading

6406.20

US MFN Duty

2.7%

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 64

Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Heading 6406

6406

Subheading .20

.20

Outer soles and heels, of rubber or plastics

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

United States (USITC HTS 2026)

6406.20.00.00

Representative General Duty

2.7%

Verified July 2026 · USITC Source

MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)

Base Customs Duty

2.7%

MFN Rate [USITC]

Merchandise Processing Fee (MPF)

0.3464%

Min $32.71 / Max $634.62 [19 CFR 24.23]

Harbor Maintenance Fee (HMF)

0.125%

Ocean Cargo [19 CFR 24.24]

Federal Import VAT / GST

0.00%

US Has NO Federal VAT

Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker 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: 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 Outer soles and heels, of rubber or plastics

MODULE 11: Official CBP CROSS Binding Classification Rulings

No official CBP CROSS classification precedents indexed for subheading 640620 yet.

US National HTS Tariff Lines (6406.20)

HTS Code	Description	General Rate	Special (FTA) Rate	Column 2 Rate	Unit
6406.20.00.00	Outer soles and heels, of rubber or plastics	2.7%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	80%	prs.

💡 U.S. Free Trade Agreement (FTA) Duty-Saver

HTS General Note 3(c) Eligible

Merchandise under HS 6406.20 may qualify for reduced or duty-free preferential rates under U.S. Free Trade Agreements (USMCA, KORUS, Australia FTA, Israel FTA, Chile FTA, etc.) when meeting statutory Rules of Origin:

10-Digit HTS	MFN Rate (General)	Preferential / FTA Rate (Special Program)
6406.20.00.00	2.7%	A: Generalized System of Preferences (GSP) AU: United States-Australia Free Trade Agreement BH: United States-Bahrain Free Trade Agreement CL: United States-Chile Free Trade Agreement CO: United States-Colombia Trade Promotion Agreement E: Caribbean Basin Economic Recovery Act (CBERA) IL: United States-Israel Free Trade Agreement JO: United States-Jordan Free Trade Agreement KR: U.S.-Korea Free Trade Agreement (KORUS) MA: United States-Morocco Free Trade Agreement OM: United States-Oman Free Trade Agreement P: United States-Mexico-Canada Agreement (USMCA / CUSMA / T-MEC) PA: United States-Panama Trade Promotion Agreement PE: United States-Peru Trade Promotion Agreement S: United States-Mexico-Canada Agreement (USMCA) SG: United States-Singapore Free Trade Agreement

⚠️ GSP Statutory Caveat: Tariff preference codes A, A+, A* refer to the U.S. Generalized System of Preferences. GSP duty-free entry applies when GSP statutory authorization is currently in effect by U.S. Congress.

📜 Certificate of Origin Requirement: Preferential tariff treatment requires a valid Certificate of Origin demonstrating compliance with product-specific Rules of Origin (tariff shift or Regional Value Content). Eligibility is not automatic — verify origin rules at HTS General Note 3(c) Authority.

Informational lookup only — not legal, customs, or compliance advice. Verify official FTA eligibility with U.S. Customs and Border Protection (CBP) and a licensed customs broker before claiming preference on entry.

US 10-Digit Statistical HTS Breakout (6406.20)

1 Declarable Lines · USITC 2026

⚠️ Section 301 (China) Additional Tariff Alert Heading 9903.88.15

If imported from China, merchandise under this HTS line carries an additional Section 301 tariff (see HTS heading 9903.88.15). Applicable Section 301 rates depend on country of origin — verify exact rate and exemptions at hts.usitc.gov.

10-Digit HTS Code	Statistical Description	General MFN Rate	FTA / Special Rate	Unit
6406.20.00.00	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Outer soles and heels, of rubber or plastics	2.7%	Free (A*,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	prs. / kg

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6406.10	Subheading under Heading 6406	HS 6406.10 undefined Duty & Entry Rules →
6406.90	Subheading under Heading 6406	HS 6406.90 undefined Duty & Entry Rules →

MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)

U.S. Census NAICS Code

326299 : Rubber Product Manufacturing

U.S. Census Schedule B (Exports)

6406.20.0000 : PARTS OF FTWEAR OUT SLS & HLS OF RUBBER OR PLASTIC

Official Primary Sources & Authority References

USITC HTS Chapter 64 Tariff Schedule (2026) ↗

Official U.S. 10-digit tariff lines and general duty rates for Outer soles and heels, of rubber or plastics.

CBP CROSS Ruling Database (6406.20) ↗

Binding customs classification precedents for Heading 6406.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Outer soles and heels, of rubber or plastics?

Under WCO Harmonized System 2022 and United States (USITC HTS), Outer soles and heels, of rubber or plastics is classified under HS 6406.20 (Heading 6406, Chapter 64). The representative US MFN general duty rate is 2.7%.

How is HS 6406.20 distinguished within Heading 6406 (Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof)?

Heading 6406 covers Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. Subheading 6406.20 specifically isolates Outer soles and heels, of rubber or plastics. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6406.

What are the primary candidate subheadings related to HS 6406.20?

Related subheadings under Heading 6406 include 6406.10, 6406.90. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Outer soles and heels, of rubber or plastics?

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 6406.20 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 Outer soles and heels, of rubber or plastics?

Commercial shipments of Outer soles and heels, of rubber or plastics 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 6406.20?

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 U.S. Census NAICS industry code corresponds to HS 6406.20?

HS 6406.20 maps to NAICS code 326299 (Rubber Product Manufacturing) under official U.S. Census Bureau trade concordance tables.

Does the United States assess federal VAT or GST on imports of HS 6406.20?

No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).

How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?

MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.

What is the Section 321 de minimis duty-free threshold for HS 6406.20?

Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.

What U.S. Customs bond requirements apply to commercial entries under HS 6406.20?

Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.

What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 6406.20?

Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.

How do USMCA preference rules apply to commercial imports under HS 6406.20?

Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.

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