Find HS Code and trade information for shoe bottom

Shoe Bottom

A shoe bottom is the underside of a shoe, providing traction, durability, and cushioning. It is a critical component influencing a shoe’s performance, comfort, and longevity.

Materials

Shoe bottoms are constructed from a variety of materials, each offering different properties:

• Rubber: The most common material, providing good traction, flexibility, and abrasion resistance. Natural rubber is highly flexible and offers excellent grip, while synthetic rubber (like SBR, BR, or neoprene) offers increased durability and resistance to oil, chemicals, and wear.
• Polyurethane (PU): Durable and abrasion-resistant, offering good cushioning and support. Heavier and less flexible than rubber.
• Thermoplastic Rubber (TPR): Combines the properties of rubber and plastic, offering good flexibility, abrasion resistance, and cost-effectiveness.
• Ethylene-Vinyl Acetate (EVA): Lightweight foam material primarily used for cushioning. Often used in midsoles but can be used in outsoles for casual shoes.
• Leather: Traditionally used for dress shoes and boots, offering a classic look and moderate durability. Requires regular maintenance.
• Thermoplastic Polyurethane (TPU): Offers exceptional abrasion resistance, flexibility, and support. Often used for reinforcement or in specific areas of the outsole.

Purpose & Function

• Traction: The primary function, preventing slipping on various surfaces. Tread patterns are designed to optimize grip.
• Durability: Protecting the foot from impact and wear, extending the shoe’s lifespan.
• Cushioning: Absorbing shock and reducing stress on the foot and joints.
• Stability: Providing support and preventing excessive pronation or supination.
• Water Resistance: Protecting the foot from moisture.

Usage Scenarios

The type of shoe bottom is often dictated by the intended use of the shoe:

• Athletic Shoes: Rubber or specialized synthetic compounds with aggressive tread patterns for optimal grip on specific surfaces (running, basketball, hiking, etc.).
• Casual Shoes: Rubber, TPR, or EVA for everyday comfort and moderate durability.
• Dress Shoes: Leather or rubber with minimal tread for a classic appearance and moderate traction.
• Work Boots: Durable rubber or TPU with aggressive tread patterns and oil/chemical resistance.
• Hiking Boots: Rugged rubber compounds with deep lugs for superior traction on uneven terrain.

Common Types

• Outsole: The bottom-most layer of the shoe bottom, directly contacting the ground. Often made of rubber or TPU.
• Midsole: Located between the outsole and the insole, providing cushioning and support. Commonly made of EVA or PU.
• Insole: The removable or fixed layer inside the shoe, providing comfort and support.
• Unit Sole: A single piece construction combining the outsole and midsole.
• Stacked Sole: Constructed from multiple layers of different materials, often used in dress shoes and boots.
• Lug Sole: Features deep, prominent lugs for enhanced traction, commonly found on hiking boots and work boots.
• Cup Sole: A curved sole that wraps around the heel and sides of the shoe, providing stability and durability.
• Crepe Sole: Made from coagulated latex, offering excellent cushioning and flexibility, commonly found on casual shoes.

Shoe bottoms typically refer to the part of footwear attached to the ground, providing traction and support. They are commonly made of rubber or plastics.

The following HS codes are relevant based on the provided information:

• 6406903030: This code falls under Chapter 64 – Footwear, gaiters and the like; parts of such articles. Specifically, it covers 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. The Subheading 6406903030 further specifies “Other: Of other materials: Of rubber or plastics Bottoms”. This code is applicable to shoe bottoms made of rubber or plastics. The total tax rate is 35.3%.

• 4101507000: This code falls under Chapter 41 – Raw hides and skins of bovine (including buffalo) or equine animals. Specifically, it covers Heading 4101 – Raw hides and skins of bovine (including buffalo) or equine animals. The Subheading 4101507000 further specifies “Whole hides and skins, of a weight exceeding 16 kg: Other: Other”. While primarily for raw hides, this could be relevant if the shoe bottom is made from bovine leather. The total tax rate is 40.8%.

• 5604909000: This code falls under Chapter 56 – Wadding, felt and non-woven fabrics; fibrous cotton materials. Specifically, it covers Heading 5604 – Rubber thread and textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. The Subheading 5604909000 further specifies “Other: Other”. This code is applicable to shoe bottoms that are textile-based and coated or impregnated with rubber or plastics. The total tax rate is 60.0%.

Regarding HS code 6406903030, please note that the tax rate will change to 30.0% addtional tax after April 2, 2025.