{
  "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%.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely code",
      "value": "6402.20",
      "source": null,
      "url": "https://border.bot/hs-codes/640220"
    },
    {
      "label": "Chapter",
      "value": "64: Footwear, gaiters and the like; parts of such articles",
      "source": null,
      "url": "https://border.bot/hs-codes/64"
    },
    {
      "label": "Candidate codes",
      "value": "3",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    },
    {
      "label": "National lines",
      "value": "12",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    },
    {
      "label": "General duty (MFN)",
      "value": "17%",
      "source": "https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for flip-flops?",
      "answer": "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”."
    },
    {
      "question": "Does the strap fixing change the HS code for flip-flops?",
      "answer": "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."
    },
    {
      "question": "Does the strap material change the HS code for flip-flops?",
      "answer": "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."
    },
    {
      "question": "What is the duty on flip-flops imported into the European Union?",
      "answer": "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."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "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."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for flip-flops",
      "text": [
        "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."
      ]
    },
    {
      "id": "lines",
      "title": "National lines in the European Union",
      "text": [
        "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."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as flip-flops, or classified under the same headings."
      ]
    },
    {
      "id": "countries",
      "title": "Other countries",
      "text": [
        "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."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the European Union with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "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."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "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."
      ]
    }
  ],
  "data": {
    "type": "country-product-topic",
    "topic": {
      "slug": "flip-flops",
      "name": "Flip-flops",
      "singular": "pair of flip-flops",
      "plural": "flip-flops",
      "synonyms": [
        "thongs",
        "jandals",
        "beach sandals",
        "toe post sandals"
      ],
      "category": {
        "id": "footwear",
        "name": "Footwear"
      }
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    "edition": "HS2022",
    "country": {
      "code": "EU",
      "name": "European Union",
      "slug": "european-union"
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    "ratesLive": true,
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      {
        "code": "640220",
        "role": "likely",
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        "legalText": "Footwear with upper straps or thongs assembled to the sole by means of plugs",
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          "description": "Footwear, gaiters and the like; parts of such articles"
        }
      },
      {
        "code": "640299",
        "role": "possible",
        "when": "the straps and sole are of rubber or plastics but the straps are not plugged into the sole",
        "legalText": "Other footwear: Other",
        "levels": [
          "Other footwear",
          "Other"
        ],
        "heading": {
          "code": "6402",
          "description": "Other footwear with outer soles and uppers of rubber or plastics"
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          "description": "Footwear, gaiters and the like; parts of such articles"
        }
      },
      {
        "code": "640419",
        "role": "possible",
        "when": "the straps are of textile materials and the outer sole of rubber or plastics",
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        "levels": [
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        },
        "chapter": {
          "code": "64",
          "description": "Footwear, gaiters and the like; parts of such articles"
        }
      }
    ],
    "questions": [
      {
        "about": "strap fixing",
        "codes": [
          "640220",
          "640299"
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        "question": "Are the straps fixed into holes in the sole with plugs, or attached another way?"
      },
      {
        "about": "strap material",
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          "640220",
          "640419"
        ],
        "question": "Are the straps of rubber or plastics, or of textile?"
      }
    ],
    "lines": [
      {
        "code": "640220",
        "lines": [
          {
            "code": "6402200000",
            "description": "Footwear with upper straps or thongs assembled to the sole by means of plugs",
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            ],
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              "startDate": "2006-06-09",
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              "unit": null
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      },
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        "code": "640299",
        "lines": [
          {
            "code": "6402990500",
            "description": "Incorporating a protective metal toecap",
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              "Other",
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              "endDate": null,
              "unit": null
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            "code": "6402993900",
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              "unit": null
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              "startDate": "2017-01-01",
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        "slug": "sneakers",
        "name": "Sneakers",
        "category": {
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        "code": "US",
        "name": "United States",
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