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Section XII — Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

Chapter 64 — Footwear, gaiters and the like; parts of such articles

Heading 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.

Subheading

6406.20 Outer soles and heels, of rubber or plastics

Common commodities
Rubber replacement unit soles for shoesPlastic molded heels for women's footwearStick-on rubber soles for athletic shoesOuter sole sheets cut to shape in plasticPlastics shoe bottoms for casual footwearRubber soling sheets for men's bootsReplacement plastic heels for sandalsRubber stick-on heels for high-heeled shoesPlastic molded soles for kids' sneakersOuter sole sheets in reinforced rubber

HS codes

CodeDescriptionTaxes
6406.20.10HeelsCustoms TaxCID, PAL, SSCL, VAT
6406.20.90OtherCessEIC, Customs TaxCID, PAL, SSCL, VAT