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HS code for flip-flops in the United States

Last updated

Key facts

Most likely code
6402.20
Candidate codes
3
HS edition
HS2022
National lines
134
General duty (MFN)
free

Summary

Flip-flops imported into the United States 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 United States has 134 national lines under these codes. The general (MFN) duty in the United States on the national lines under 6402.20 is free.

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 United States

The tariff of the United States splits these codes into 134 national lines, listed with their published text and general duty.

The general (MFN) duty in the United States on the national lines under 6402.20 is free. 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 (zoris)”free

Under 6402.99

  • 6402.99.04.00“Other › Incorporating a protective metal toe-cap › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather)”6%
  • 6402.99.08.00“Other › Incorporating a protective metal toe-cap › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather”37.5%
  • 6402.99.12.00“Other › Incorporating a protective metal toe-cap › Other › Other › Valued not over $3/pair”24%
  • 6402.99.16.00“Other › Incorporating a protective metal toe-cap › Other › Other › Valued over $3 but not over $6.50/pair”90¢/pr. + 37.5%
  • 6402.99.19.00“Other › Incorporating a protective metal toe-cap › Other › Other › Valued over $6.50 but not over $12/pair”90¢/pr. + 20%
  • 6402.99.21.00“Other › Incorporating a protective metal toe-cap › Other › Other › Valued over $12/pair”20%
  • 6402.99.23.30“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of wood › For men”8%
  • 6402.99.23.60“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of wood › For women”8%
  • 6402.99.23.90“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of wood › Other”8%
  • 6402.99.25.30“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of cork › For men”12.5%
  • 6402.99.25.60“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of cork › For women”12.5%
  • 6402.99.25.90“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Made on a base or platform of cork › Other”12.5%
  • 6402.99.27.30“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Sandals and similar footwear of plastics, produced in one piece by molding › For men”3%
  • 6402.99.27.60“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Sandals and similar footwear of plastics, produced in one piece by molding › For women”3%
  • 6402.99.27.90“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Sandals and similar footwear of plastics, produced in one piece by molding › Other”3%
  • 6402.99.31.10“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › House slippers”6%
  • 6402.99.31.15“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Tennis shoes, basketball shoes, gym shoes, training shoes and the like”6%
  • 6402.99.31.35“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › For men › Work footwear”6%
  • 6402.99.31.45“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › For men › Other”6%
  • 6402.99.31.55“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › For women › Work footwear”6%
  • 6402.99.31.65“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › For women › Other”6%
  • 6402.99.31.73“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › For infants, as described in statistical note 2 to this chapter”6%
  • 6402.99.31.77“Other › Other › Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) › Other › Other › Other › Other”6%
  • 6402.99.32.30“Other › Other › Other › Protective active footwear › For men”20%
  • 6402.99.32.60“Other › Other › Other › Protective active footwear › For women”20%
  • 6402.99.32.90“Other › Other › Other › Protective active footwear › Other”20%
  • 6402.99.33.10“Other › Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For men › Work footwear”37.5%
  • 6402.99.33.20“Other › Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For men › Other”37.5%
  • 6402.99.33.45“Other › Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For women › Work footwear”37.5%
  • 6402.99.33.50“Other › Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For women › Other”37.5%
  • 6402.99.33.90“Other › Other › Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › Other”37.5%
  • 6402.99.41.00“Other › Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter”12.5%
  • 6402.99.49.20“Other › Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › House slippers”37.5%
  • 6402.99.49.40“Other › Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › For men”37.5%
  • 6402.99.49.60“Other › Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › For women”37.5%
  • 6402.99.49.80“Other › Other › Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › Other”37.5%
  • 6402.99.61.00“Other › Other › Other › Other › Valued not over $3/pair › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter”12.5%
  • 6402.99.69.15“Other › Other › Other › Other › Valued not over $3/pair › Other › House slippers”48%
  • 6402.99.69.30“Other › Other › Other › Other › Valued not over $3/pair › Other › Other › For men”48%
  • 6402.99.69.60“Other › Other › Other › Other › Valued not over $3/pair › Other › Other › For women”48%
  • 6402.99.69.90“Other › Other › Other › Other › Valued not over $3/pair › Other › Other › Other”48%
  • 6402.99.71.00“Other › Other › Other › Other › Valued over $3 but not over $6.50/pair › Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter”12.5%
  • 6402.99.79.15“Other › Other › Other › Other › Valued over $3 but not over $6.50/pair › Other › House slippers”90¢/pr. + 37.5%
  • 6402.99.79.30“Other › Other › Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › For men”90¢/pr. + 37.5%
  • 6402.99.79.60“Other › Other › Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › For women”90¢/pr. + 37.5%
  • 6402.99.79.90“Other › Other › Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › Other”90¢/pr. + 37.5%
  • 6402.99.80.05“Other › Other › Other › Other › Valued over $6.50 but not over $12/pair › Tennis shoes, basketball shoes, gym shoes, training shoes and the like”90¢/pr. + 20%
  • 6402.99.80.31“Other › Other › Other › Other › Valued over $6.50 but not over $12/pair › Other › For men”90¢/pr. + 20%
  • 6402.99.80.61“Other › Other › Other › Other › Valued over $6.50 but not over $12/pair › Other › For women”90¢/pr. + 20%
  • 6402.99.80.91“Other › Other › Other › Other › Valued over $6.50 but not over $12/pair › Other › Other”90¢/pr. + 20%
  • 6402.99.90.05“Other › Other › Other › Other › Valued over $12/pair › Tennis shoes, basketball shoes, gym shoes, training shoes and the like”20%
  • 6402.99.90.35“Other › Other › Other › Other › Valued over $12/pair › Other › For men”20%
  • 6402.99.90.65“Other › Other › Other › Other › Valued over $12/pair › Other › For women”20%
  • 6402.99.90.95“Other › Other › Other › Other › Valued over $12/pair › Other › Other”20%

Under 6404.19

  • 6404.19.15.20“Other › Footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather › For men”10.5%
  • 6404.19.15.60“Other › Footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather › For women”10.5%
  • 6404.19.15.81“Other › Footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather › Other”10.5%
  • 6404.19.20.30“Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For men”37.5%
  • 6404.19.20.60“Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › For women”37.5%
  • 6404.19.20.90“Other › Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather › Other”37.5%
  • 6404.19.25.15“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › With uppers of vegetable fibers › House slippers › Covering the ankle”7.5%
  • 6404.19.25.20“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › With uppers of vegetable fibers › House slippers › Other”7.5%
  • 6404.19.25.30“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › With uppers of vegetable fibers › Other › For men”7.5%
  • 6404.19.25.60“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › With uppers of vegetable fibers › Other › For women”7.5%
  • 6404.19.25.90“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › With uppers of vegetable fibers › Other › Other”7.5%
  • 6404.19.30.15“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › Other › House slippers › Covering the ankle”12.5%
  • 6404.19.30.20“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › Other › House slippers › Other”12.5%
  • 6404.19.30.40“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › Other › Other › For men”12.5%
  • 6404.19.30.60“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › Other › Other › For women”12.5%
  • 6404.19.30.80“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Less than 10 percent by weight of rubber or plastics › Other › Other › Other”12.5%
  • 6404.19.36.30“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For men”7.5%
  • 6404.19.36.60“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For women”7.5%
  • 6404.19.36.90“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other”7.5%
  • 6404.19.37.15“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.37.30“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.37.60“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.37.90“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.39.15“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › House slippers”37.5%
  • 6404.19.39.40“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › Other › For men”37.5%
  • 6404.19.39.60“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › Other › For women”37.5%
  • 6404.19.39.80“Other › Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper › Other › Other › Other › Other”37.5%
  • 6404.19.42.30“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S.note 5 to this chapter › For men”7.5%
  • 6404.19.42.60“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S.note 5 to this chapter › For women”7.5%
  • 6404.19.42.90“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S.note 5 to this chapter › Other”7.5%
  • 6404.19.47.15“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.47.30“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.47.60“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.47.90“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.49.30“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › For men”37.5%
  • 6404.19.49.60“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › For women”37.5%
  • 6404.19.49.90“Other › Other › Valued not over $3/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › Other”37.5%
  • 6404.19.52.30“Other › Other › Valued not over $3/pair › Other › With uppers of vegetable fibers and having outer soles with textile textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For men”7.5%
  • 6404.19.52.60“Other › Other › Valued not over $3/pair › Other › With uppers of vegetable fibers and having outer soles with textile textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For women”7.5%
  • 6404.19.52.90“Other › Other › Valued not over $3/pair › Other › With uppers of vegetable fibers and having outer soles with textile textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other”7.5%
  • 6404.19.57.15“Other › Other › Valued not over $3/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.57.30“Other › Other › Valued not over $3/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.57.60“Other › Other › Valued not over $3/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.57.90“Other › Other › Valued not over $3/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.59.15“Other › Other › Valued not over $3/pair › Other › Other › House slippers”48%
  • 6404.19.59.30“Other › Other › Valued not over $3/pair › Other › Other › Other › For men”48%
  • 6404.19.59.60“Other › Other › Valued not over $3/pair › Other › Other › Other › For women”48%
  • 6404.19.59.90“Other › Other › Valued not over $3/pair › Other › Other › Other › Other”48%
  • 6404.19.61.15“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.61.30“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.61.60“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.61.90“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.69.30“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › For men”37.5%
  • 6404.19.69.60“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › For women”37.5%
  • 6404.19.69.90“Other › Other › Valued over $3 but not over $6.50/pair › Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel › Other › Other”37.5%
  • 6404.19.72.30“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For men”7.5%
  • 6404.19.72.60“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For women”7.5%
  • 6404.19.72.90“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other”7.5%
  • 6404.19.77.15“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.77.30“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.77.60“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.77.90“Other › Other › Valued over $3 but not over $6.50/pair › Other › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.79.15“Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › House slippers”90¢/pr. + 37.5%
  • 6404.19.79.30“Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › Other › For men”90¢/pr. + 37.5%
  • 6404.19.79.60“Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › Other › For women”90¢/pr. + 37.5%
  • 6404.19.79.90“Other › Other › Valued over $3 but not over $6.50/pair › Other › Other › Other › Other”90¢/pr. + 37.5%
  • 6404.19.82.30“Other › Other › Valued over $6.50 but not over $12/pair › Wither uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For men”7.5%
  • 6404.19.82.60“Other › Other › Valued over $6.50 but not over $12/pair › Wither uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › For women”7.5%
  • 6404.19.82.90“Other › Other › Valued over $6.50 but not over $12/pair › Wither uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other”7.5%
  • 6404.19.87.15“Other › Other › Valued over $6.50 but not over $12/pair › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › House slippers”12.5%
  • 6404.19.87.30“Other › Other › Valued over $6.50 but not over $12/pair › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For men”12.5%
  • 6404.19.87.60“Other › Other › Valued over $6.50 but not over $12/pair › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › For women”12.5%
  • 6404.19.87.90“Other › Other › Valued over $6.50 but not over $12/pair › With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter › Other › Other”12.5%
  • 6404.19.89.30“Other › Other › Valued over $6.50 but not over $12/pair › Other › For men”90¢/pr. + 20%
  • 6404.19.89.60“Other › Other › Valued over $6.50 but not over $12/pair › Other › For women”90¢/pr. + 20%
  • 6404.19.89.90“Other › Other › Valued over $6.50 but not over $12/pair › Other › Other”90¢/pr. + 20%
  • 6404.19.90.30“Other › Other › Valued over $12/pair › For men”9%
  • 6404.19.90.60“Other › Other › Valued over $12/pair › For women”9%
  • 6404.19.90.90“Other › Other › Valued over $12/pair › Other”9%

Similar products

Products in the same category as flip-flops, or classified under the same headings.

Check your exact product

Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States 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 United States 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 United States?

The general (MFN) duty in the United States on the national lines under 6402.20 is free. 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 the United States (2026HTSRev21), live on border.bot since 9 October 2026.

The duty rates are from the live rates release, live on border.bot since 9 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:

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