# European Union tariff lines under HS 6406.90

> The European Union tariff splits HS 6406.90 (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) into 9 national lines: 6406 90 30 10 (hand-made), 6406 90 30 90 (other), 6406 90 50 10 (hand-made), 6406 90 50 90 (other) and 5 others. The general (MFN) duty is 3% on all 9 lines.

Source: https://border.bot/countries/european-union/hs-codes/640690
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 64](https://border.bot/countries/european-union/hs-codes/64) / [6406.90](https://border.bot/countries/european-union/hs-codes/640690)

## Key facts

- HS subheading: [6406.90](https://border.bot/hs-codes/640690)
- Duty (MFN): 3%
- National lines: 9
- Import VAT/GST in the European Union: VAT 21%
- De minimis in the European Union: Flat €3 duty up to €150; tax always charged
- Tariff: [European Union](https://border.bot/countries/european-union)
- Chapter: 64: Footwear, gaiters and the like; parts of such articles

## European Union lines under 6406.90

The European Union tariff splits HS 6406.90 (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) into 9 national lines: 6406 90 30 10 (hand-made), 6406 90 30 90 (other), 6406 90 50 10 (hand-made), 6406 90 50 90 (other) and 5 others.

The general (MFN) duty is 3% on all 9 lines.

- [6406 90 30 10](https://border.bot/countries/european-union/hs-codes/6406903010) Other, Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, Hand-made. Duty (MFN): 3%
- [6406 90 30 90](https://border.bot/countries/european-union/hs-codes/6406903090) Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, Other. Duty (MFN): 3%
- [6406 90 50 10](https://border.bot/countries/european-union/hs-codes/6406905010) Other, Removable insoles and other removable accessories, Hand-made. Duty (MFN): 3%
- [6406 90 50 90](https://border.bot/countries/european-union/hs-codes/6406905090) Removable insoles and other removable accessories, Other. Duty (MFN): 3%
- [6406 90 60 10](https://border.bot/countries/european-union/hs-codes/6406906010) Other, Outer soles of leather or composition leather, Hand-made. Duty (MFN): 3%
- [6406 90 60 90](https://border.bot/countries/european-union/hs-codes/6406906090) Outer soles of leather or composition leather, Other. Duty (MFN): 3%
- [6406 90 90 10](https://border.bot/countries/european-union/hs-codes/6406909010) Other, Other, Gaiters, leggings and similar articles and parts thereof. Duty (MFN): 3%
- [6406 90 90 20](https://border.bot/countries/european-union/hs-codes/6406909020) Other, Other, Other, Hand-made. Duty (MFN): 3%
- [6406 90 90 90](https://border.bot/countries/european-union/hs-codes/6406909090) Other. Duty (MFN): 3%

## Import VAT and de minimis in the European Union

The European Union charges VAT on imports at a standard rate of 21%.

From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.

## In other countries

National tariff lines under 6406.90 are live on border.bot for the United States (12 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/640690): 12 lines, used by 1 other country
- [The Harmonized System text for 6406.90](https://border.bot/hs-codes/640690)

- Previous subheading: [6406.20](https://border.bot/countries/european-union/hs-codes/640620) Outer soles and heels, of rubber or plastics
- Next subheading: [6501.00](https://border.bot/countries/european-union/hs-codes/650100) Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt

## Frequently asked questions

### How many national tariff lines does the European Union tariff have under HS 6406.90?

The European Union tariff splits HS 6406.90 (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) into 9 national lines: 6406 90 30 10 (hand-made), 6406 90 30 90 (other), 6406 90 50 10 (hand-made), 6406 90 50 90 (other) and 5 others.

### What is the duty on HS 6406.90 in the European Union?

The general (MFN) duty is 3% on all 9 lines.

## Sources and updates

The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.

The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.

The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/640690.json