Key facts
- Most likely code
- 6402.20
- Candidate codes
- 3
- HS edition
- HS2022
Summary
Flip-flops 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.
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.
Similar products
Products in the same category as flip-flops, or classified under the same headings.
- SneakersHS 6404.11
Duty rates by country
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 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 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.
Sources and updates
The legal texts are from the HS2022 Harmonized System 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.