HS code for flip-flops in the European Union
Last updated
Key facts
- Most likely code
- 6402.20
- Candidate codes
- 3
- HS edition
- HS2022
- National lines
- 12
- General duty (MFN)
- 17%
Summary
Flip-flops imported into the European Union are usually classified under HS code 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. It sits in heading 64.02, “Other footwear with outer soles and uppers of rubber or plastics”. Flip-flops can also fall under 6402.99 or 6404.19, depending on the strap fixing and the strap material. The tariff of the European Union has 12 national lines under these codes. The general (MFN) duty in the European Union on the national lines under 6402.20 is 17%.
How to choose the right code
Are the straps fixed into holes in the sole with plugs, or attached another way? Use 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. Use 6402.99 when the straps and sole are of rubber or plastics but the straps are not plugged into the sole.
Are the straps of rubber or plastics, or of textile? Use 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. Use 6404.19 when the straps are of textile materials and the outer sole of rubber or plastics.
Codes for flip-flops
Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to flip-flops.
- 6402.20
Most likely
Legal text: “Footwear with upper straps or thongs assembled to the sole by means of plugs”
Heading 64.02: “Other footwear with outer soles and uppers of rubber or plastics”
Applies when the upper straps or thongs are fixed to a rubber or plastic sole by plugs.
- 6402.99
Possible
Legal text: “Other footwear: Other”
Heading 64.02: “Other footwear with outer soles and uppers of rubber or plastics”
Applies when the straps and sole are of rubber or plastics but the straps are not plugged into the sole.
- 6404.19
Possible
Legal text: “Footwear with outer soles of rubber or plastics: Other”
Heading 64.04: “Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials”
Applies when the straps are of textile materials and the outer sole of rubber or plastics.
National lines in the European Union
The tariff of the European Union splits these codes into 12 national lines, listed with their published text and general duty.
The general (MFN) duty in the European Union on the national lines under 6402.20 is 17%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Under 6402.20
- 6402 20 00 00“Footwear with upper straps or thongs assembled to the sole by means of plugs”17%
Under 6402.99
- 6402 99 05 00“Other › Incorporating a protective metal toecap”17%
- 6402 99 10 00“Other › Other › With uppers of rubber”16.8%
- 6402 99 31 00“Other › Other › With uppers of plastics › Footwear with a vamp made of straps or which has one or several pieces cut out › With sole and heel combined having a height of more than 3 cm”16.8%
- 6402 99 39 00“With uppers of plastics › Footwear with a vamp made of straps or which has one or several pieces cut out › Other”16.8%
- 6402 99 50 00“Other › Other › With uppers of plastics › Slippers and other indoor footwear”16.8%
- 6402 99 91 00“Other › Other › With uppers of plastics › Other, with insoles of a length › Of less than 24 cm”16.8%
- 6402 99 93 00“Other › Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Footwear which cannot be identified as men's or women's footwear”16.8%
- 6402 99 96 00“Other › Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Other › For men”16.8%
- 6402 99 98 00“Other › Other › With uppers of plastics › Other, with insoles of a length › Of 24 cm or more › Other › For women”16.8%
Under 6404.19
- 6404 19 10 00“Other › Slippers and other indoor footwear”16.9%
- 6404 19 90 00“Other”16.9%
Similar products
Products in the same category as flip-flops, or classified under the same headings.
- SneakersHS 6404.11
Other countries
National tariff lines for flip-flops are live for the United States. Each page lists the lines under the codes above, with their duty rates where they are live.
- Flip-flops in United States1 national lines, duty rates live
Check your exact product
Describe your product, or paste its page, and the classifier suggests the code in the tariff of the European Union with its reasons.
Classification depends on the exact product
The right code depends on what the product is made of, how it is made and what it is for, so two products sold as flip-flops can fall under different codes.
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.
Frequently asked questions
What is the HS code for flip-flops?
Flip-flops imported into the European Union are usually classified under HS code 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. It sits in heading 64.02, “Other footwear with outer soles and uppers of rubber or plastics”.
Does the strap fixing change the HS code for flip-flops?
Yes. Use 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. Use 6402.99 when the straps and sole are of rubber or plastics but the straps are not plugged into the sole.
Does the strap material change the HS code for flip-flops?
Yes. Use 6402.20 when the upper straps or thongs are fixed to a rubber or plastic sole by plugs. Use 6404.19 when the straps are of textile materials and the outer sole of rubber or plastics.
What is the duty on flip-flops imported into the European Union?
The general (MFN) duty in the European Union on the national lines under 6402.20 is 17%. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment.
Sources and updates
The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.
The national lines are from the tariff release of EU (areas=https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx#?; duties=https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx#?; exclusions=https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx#?; nomenclature=https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx#?), live on border.bot since 11 October 2026.
The duty rates are from the live rates release, live on border.bot since 11 October 2026.
The conditions and questions on this page were written for flip-flops by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again.