# HS code for flip-flops in the European Union > 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%. Source: https://border.bot/countries/european-union/hs-codes/for/flip-flops Last updated: 11 October 2026 ## Key facts - Most likely code: [6402.20](https://border.bot/hs-codes/640220) - Chapter: [64: Footwear, gaiters and the like; parts of such articles](https://border.bot/hs-codes/64) - 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](https://border.bot/hs-codes/640220) (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](https://border.bot/hs-codes/640299) (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](https://border.bot/hs-codes/640419) (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”. General duty (MFN): 17% ### Under 6402.99 - 6402 99 05 00 “Other > Incorporating a protective metal toecap”. General duty (MFN): 17% - 6402 99 10 00 “Other > Other > With uppers of rubber”. General duty (MFN): 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”. General duty (MFN): 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”. General duty (MFN): 16.8% - 6402 99 50 00 “Other > Other > With uppers of plastics > Slippers and other indoor footwear”. General duty (MFN): 16.8% - 6402 99 91 00 “Other > Other > With uppers of plastics > Other, with insoles of a length > Of less than 24 cm”. General duty (MFN): 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”. General duty (MFN): 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”. General duty (MFN): 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”. General duty (MFN): 16.8% ### Under 6404.19 - 6404 19 10 00 “Other > Slippers and other indoor footwear”. General duty (MFN): 16.9% - 6404 19 90 00 “Other”. General duty (MFN): 16.9% ## Similar products Products in the same category as flip-flops, or classified under the same headings. - [Sneakers](https://border.bot/hs-codes/for/sneakers): 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. - [United States](https://border.bot/countries/united-states/hs-codes/for/flip-flops): 1 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. - [Classify your exact product](https://border.bot/tools/hs-code-classifier?product=pair+of+flip-flops&destination=EU) ## 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. 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/for/flip-flops.json