HS Code 6404.19 : Footwear with outer soles of rubber or plastics, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for footwear with outer soles of rubber or plastics, other is 6404.19. Under the 2026 Mexico (SAT / TIGIE), the representative MFN general duty rate is 35.00 % [SNICE TIGIE 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 64
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Heading 6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Subheading .19
.19
Footwear with outer soles of rubber or plastics, Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Mexico (SAT / TIGIE Customs Tariff 2026)
6404.19.01.00
MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6404.19
Receive an automated email notification whenever SAT or Secretaría de Economía publishes duty rate adjustments or customs notices for 6404.19.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Mexican Trade Remedies (SE / UPCI) & Safeguards
SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TMEC | Tratado entre México, Estados Unidos y Canadá (T-MEC / USMCA) | Free | Must satisfy T-MEC tariff shift or Regional Value Content (RVC) rules. |
| CPTPP | Tratado de Integración Progresista de la Asociación Transpacífico | Free / Preferential | CPTPP Certificate of Origin and origin criterion. |
| TLCUEM | Acuerdo Global México-Unión Europea (TLCUEM) | Free / Preferential | EUR.1 Movement Certificate or REX Exporter Declaration. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Footwear with outer soles of rubber or plastics, Other
MODULE 11: SAT Consulta Arancelaria (Diario Oficial de la Federación)
Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 6404.19.
Query official SAT Central Administration of Customs Normativity consulta criteria:
Search Official SAT Consulta Portal for 6404.19 →US National HTS Tariff Lines (6404.19)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 6404.19 | Footwear with outer soles of rubber or plastics, Other | Free | Free | Rate on request | — |
| 6404.19.15 | Footwear with outer soles of rubber or plastics, 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 | 10.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.15.20 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.15.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.15.81 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.20 | Footwear with outer soles of rubber or plastics, 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% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 66% | — |
| 6404.19.20.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.20.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.20.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.25 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.25.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.25.20 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.25.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.25.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.25.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.30 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.30.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.30.20 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.30.40 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.30.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.30.80 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.36 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.36.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.36.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.36.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.37 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.37.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.37.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.37.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.37.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.39 | Footwear with outer soles of rubber or plastics, 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 | 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG) | 66% | — |
| 6404.19.39.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.39.40 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.39.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.39.80 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.42 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.42.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.42.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.42.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.47 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.47.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.47.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.47.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.47.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.49 | Footwear with outer soles of rubber or plastics, 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 | 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,R,S, SG) | 66% | — |
| 6404.19.49.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.49.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.49.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.52 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.52.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.52.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.52.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.57 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.57.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.57.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.57.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.57.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.59 | Footwear with outer soles of rubber or plastics, Other, Other, Valued not over $3/pair, Other, Other | 48% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG) | 84% | — |
| 6404.19.59.15 | Footwear with outer soles of rubber or plastics, Other, Other, Valued not over $3/pair, Other, Other, House slippers | Free | Free | Rate on request | prs. |
| 6404.19.59.30 | Footwear with outer soles of rubber or plastics, Other, Other, Valued not over $3/pair, Other, Other, Other, For men | Free | Free | Rate on request | prs. |
| 6404.19.59.60 | Footwear with outer soles of rubber or plastics, Other, Other, Valued not over $3/pair, Other, Other, Other, For women | Free | Free | Rate on request | prs. |
| 6404.19.59.90 | Footwear with outer soles of rubber or plastics, Other, Other, Valued not over $3/pair, Other, Other, Other, Other | Free | Free | Rate on request | prs. |
| 6404.19.61 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.61.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.61.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.61.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.61.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.69 | Footwear with outer soles of rubber or plastics, 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 | 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG) | 66% | — |
| 6404.19.69.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.69.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.69.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.72 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.72.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.72.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.72.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.77 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.77.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.77.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.77.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.77.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.79 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $3 but not over $6.50/pair, Other, Other | 90¢/pr. + 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG) | $1.58/pr. + 66% | — |
| 6404.19.79.15 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $3 but not over $6.50/pair, Other, Other, House slippers | Free | Free | Rate on request | prs. |
| 6404.19.79.30 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $3 but not over $6.50/pair, Other, Other, Other, For men | Free | Free | Rate on request | prs. |
| 6404.19.79.60 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $3 but not over $6.50/pair, Other, Other, Other, For women | Free | Free | Rate on request | prs. |
| 6404.19.79.90 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $3 but not over $6.50/pair, Other, Other, Other, Other | Free | Free | Rate on request | prs. |
| 6404.19.82 | Footwear with outer soles of rubber or plastics, 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 | 7.5% | Free (AU,BH,CL,CO,D,E,IL,JO,KR,MA, OM,P,PA,PE,R,S,SG) | 35% | — |
| 6404.19.82.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.82.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.82.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.87 | Footwear with outer soles of rubber or plastics, 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 | 12.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.87.15 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.87.30 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.87.60 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.87.90 | Footwear with outer soles of rubber or plastics, 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 | Free | Free | Rate on request | prs. |
| 6404.19.89 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $6.50 but not over $12/pair, Other | 90¢/pr. + 20% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA, PE,R,S,SG) | $1.58/pr. + 35% | — |
| 6404.19.89.30 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $6.50 but not over $12/pair, Other, For men | Free | Free | Rate on request | prs. |
| 6404.19.89.60 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $6.50 but not over $12/pair, Other, For women | Free | Free | Rate on request | prs. |
| 6404.19.89.90 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $6.50 but not over $12/pair, Other, Other | Free | Free | Rate on request | prs. |
| 6404.19.90 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $12/pair | 9% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6404.19.90.30 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $12/pair, For men | Free | Free | Rate on request | prs. |
| 6404.19.90.60 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $12/pair, For women | Free | Free | Rate on request | prs. |
| 6404.19.90.90 | Footwear with outer soles of rubber or plastics, Other, Other, Valued over $12/pair, Other | Free | Free | Rate on request | prs. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6404.11 | Subheading under Heading 6404 | Compare Subheading 6404.11 → |
| 6404.20 | Subheading under Heading 6404 | Compare Subheading 6404.20 → |
Official Primary Sources & Authority References
SNICE Portal de Consulta TIGIE 2026 ↗
Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.
Servicio de Administración Tributaria (SAT) Comercio Exterior ↗
Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Footwear with outer soles of rubber or plastics, Other?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Footwear with outer soles of rubber or plastics, Other is classified under HS 6404.19 (Heading 6404, Chapter 64). The representative MX MFN general duty rate is 35.00 %.
How is HS 6404.19 distinguished within Heading 6404 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials)?
Heading 6404 covers Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Subheading 6404.19 specifically isolates Footwear with outer soles of rubber or plastics, Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6404.
What are the primary candidate subheadings related to HS 6404.19?
Related subheadings under Heading 6404 include 6404.11, 6404.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Footwear with outer soles of rubber or plastics, Other into Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 6404.19 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Footwear with outer soles of rubber or plastics, Other?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 6404.19?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What import taxes (IVA and DTA) apply to commercial imports under HS 6404.19 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 6404.19?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 6404.19?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 6404.19?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 6404.19?
Imports under HS 6404.19 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 6404.19?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.