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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 Vietnam (Tổng cục Hải quan), the representative MFN general duty rate is 30% [Tổng cục Hải quan].

Chapter

Ch 64

Heading

6404

Subheading

6404.19

VN MFN Duty

30%

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

Vietnam (Tổng cục Hải quan Tariff 2026)

6404.19.00.00

Vietnam MFN Import Duty (Thuế nhập khẩu)

30%

Verified July 2026 · Vietnam Customs

MODULE 5: VIETNAM IMPORT DUTY & TAX BREAKDOWN

Thuế Nhập Khẩu (Import Duty)

30%

WTO MFN Rate

Import VAT (Thuế GTGT)

8% – 10%

CIF + Duty Base

De Minimis Threshold

VND 1M (~$40)

Express Courier Limit

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: VN Trade Remedies & Safeguards

Tổng cục Hải quan (Vietnam Customs) Anti-Dumping / Trade Defence

Standard 2026 Vietnam Customs Import Tariff Schedule

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, Other.
FTA	VN 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, Other

MODULE 11: Advance Classification Determination (Tổng cục Hải quan)

Legally binding advance classification rulings issued by Vietnam Customs for HS 6404.19.

Query official Vietnam Customs portal:

Search Official Vietnam Customs Portal for 6404.19 →

Vietnam Declarable Tariff Lines (6404.19)

National line-level (8/10-digit) detail for Vietnam (Tổng cục Hải quan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 30%. Confirm the full national commodity code at the official source (Tổng cục Hải quan).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6404.11	Subheading under Heading 6404	HS 6404.11 undefined Duty & Entry Rules →
6404.20	Subheading under Heading 6404	HS 6404.20 undefined Duty & Entry Rules →

Official Primary Sources & Authority References

Vietnam Customs (Tổng cục Hải quan) ↗

Official Vietnam tariff schedule and MFN import duty (Thuế nhập khẩu) rates.

Vietnam Customs Advance Classification Portal ↗

Tổng cục Hải quan binding advance classification determination database.

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

What is the 6-digit WCO tariff classification and Vietnam (Tổng cục Hải quan) general duty for Footwear with outer soles of rubber or plastics, Other?

Under WCO Harmonized System 2022 and Vietnam (Tổng cục Hải quan), Footwear with outer soles of rubber or plastics, Other is classified under HS 6404.19 (Heading 6404, Chapter 64). The representative VN MFN general duty rate is 30%.

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 is the import VAT rate for HS 6404.19 in Vietnam?

Vietnam assesses an import Value-Added Tax (VAT / Thuế GTGT) of 8% to 10% depending on commodity category, calculated on CIF value + statutory import duty.

What is Vietnam's de minimis duty-free threshold?

Vietnam's de minimis threshold for express parcel imports is VND 1,000,000 (~USD $40). Consignments below this value enter duty and tax free.

Which agency regulates customs entry and advance determinations in Vietnam?

Customs declarations and binding advance classification determinations are administered by Vietnam Customs (Tổng cục Hải quan).

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