# HS heading 64.06: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

> HS heading 64.06 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. It is in chapter 64 (footwear, gaiters and the like; parts of such articles). It is split into 3 subheadings: 6406.10 (uppers and parts thereof, other than stiffeners), 6406.20 (outer soles and heels, of rubber or plastics) and 6406.90 (other). National tariff lines under heading 64.06 are live on border.bot for the United States (33 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/6406
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 64](https://border.bot/hs-codes/64) / [64.06](https://border.bot/hs-codes/6406)

## Key facts

- Heading: 64.06
- Description: Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
- Chapter: 64: Footwear, gaiters and the like; parts of such articles
- Subheadings: 3
- Edition: HS2022

## What this code covers

HS heading 64.06 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

It is split into 3 subheadings: 6406.10 (uppers and parts thereof, other than stiffeners), 6406.20 (outer soles and heels, of rubber or plastics) and 6406.90 (other).

- [6406.10](https://border.bot/hs-codes/640610) Uppers and parts thereof, other than stiffeners
- [6406.20](https://border.bot/hs-codes/640620) Outer soles and heels, of rubber or plastics
- [6406.90](https://border.bot/hs-codes/640690) Other

## What it doesn’t cover

Other goods of chapter 64 are classified in its other 5 headings, listed below.

- [64.01](https://border.bot/hs-codes/6401) Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
- [64.02](https://border.bot/hs-codes/6402) Other footwear with outer soles and uppers of rubber or plastics
- [64.03](https://border.bot/hs-codes/6403) Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- [64.04](https://border.bot/hs-codes/6404) Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
- [64.05](https://border.bot/hs-codes/6405) Other footwear

## How it is structured

Heading 64.06 is one of 6 headings in chapter 64. Its first two digits, 64, are the chapter; the next two, 06, number the heading within it. Its subheadings add two more digits (6406.10, 6406.20, 6406.90).

## In other countries

National tariff lines under heading 64.06 are live on border.bot for the United States (33 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/64): 33 lines, used by 1 other country

- Previous heading: [64.05](https://border.bot/hs-codes/6405) Other footwear
- Next heading: [65.01](https://border.bot/hs-codes/6501) 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

### What does HS heading 64.06 cover?

HS heading 64.06 covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.

### Which chapter is HS heading 64.06 in?

HS heading 64.06 is in chapter 64 (footwear, gaiters and the like; parts of such articles).

### How many subheadings does HS heading 64.06 have?

HS heading 64.06 has 3 subheadings: 6406.10 (uppers and parts thereof, other than stiffeners), 6406.20 (outer soles and heels, of rubber or plastics) and 6406.90 (other).

### Which countries’ tariffs list national lines under HS heading 64.06?

National tariff lines under heading 64.06 are live on border.bot for the United States (33 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has 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.

Machine-readable: https://border.bot/hs-codes/6406.json