💾 Data Updated: 2025 HTS Revision 30 • Last updated: November 24, 2025

6406 - Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof:

Sub-classifications

Commodity Code
Description

Overview

This HTS category, 6406, encompasses a broad range of components and accessories for footwear, excluding finished footwear itself. It includes parts such as uppers, whether attached to a sole other than the outer sole, and also items like removable insoles, heel cushions, and similar supportive articles designed to enhance comfort or fit. Additionally, this heading covers gaiters, leggings, and their constituent parts, which are protective coverings for the legs.

Distinguishing Category 6406 from its siblings at the HTS root level is fundamental. While siblings might cover live animals or entirely different product groups, 6406 is specifically focused on the *parts* and *accessories* related to footwear and leg coverings, rather than complete articles. Its position within Section XII, which deals with footwear and related items, reinforces this specialization in component parts.

Within Category 6406, further distinctions are made through its subcategories. Subcategory 6406.10 addresses uppers and their parts, excluding stiffeners, highlighting the importance of material and construction in classifying these larger components. Subcategory 6406.20.00.00 specifically identifies outer soles and heels made from rubber or plastics, a critical distinction based on material and function. The remaining items fall under the "Other" subcategory 6406.90, serving as a residual category for parts not specifically enumerated, further illustrating the granular approach to classifying footwear components.

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