Rubber or plastic flip-flops whose straps are fixed to the sole by plugs fall under 6402 20, CN code 6402 20 00.
Where it sits in the nomenclature
- Chapter 64: “Footwear, gaiters and the like; parts of such articles”
- Heading
6402: “Other footwear with outer soles and uppers of rubber or plastics” - HS subheading
6402 20: “Footwear with upper straps or thongs assembled to the sole by means of plugs”
What decides the code
- Rubber or plastic sole and upper → 6402.
- Straps fixed by plugs → 6402 20.
- Leather straps → 6403; textile straps → 6404.
Similar items
- Sandal with a leather sole and an upper of leather straps across the instep and around the big toe: 6403 20 00.
- One-piece moulded pool slide: 6402 99 (depending on shape).
The 8-digit codes are those of the EU Combined Nomenclature and the descriptions are the official texts in force; the first 6 digits are shared by more than 200 countries and economies (Harmonized System). The exact code depends on your actual item: the declarant remains responsible for the declared code.
See also: Footwear · How to find a customs code · Glossary