64041900
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES›Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Other
Tariff classification and scope of CN code 640419
CN code 640419 covers other footwear with outer soles of rubber or plastics and uppers of textile materials, other than sports footwear of subheading 640411. Products classified under this subheading include everyday, work and fashion footwear with textile uppers, such as casual canvas shoes, cotton sneakers, knitted slippers, espadrilles with rubber soles, textile house shoes, and textile flip-flops. Classification requires that more than 50 percent of the external surface area of the upper consists of textile materials, and the outer sole is of rubber or plastics. The non-sporting character distinguishes this subheading from code 640411 as the footwear does not possess construction features typical of sport, such as cushioning systems, spikes, studs, or profiled sports soles. Where doubt exists regarding the sporting character, obtaining a Binding Tariff Information (BTI) ruling is recommended.
EU regulatory requirements for imports
Import of footwear under CN code 640419 is subject to the GPSR (EU) 2023/988 on general product safety and REACH Regulation (EC No 1907/2006). REACH restrictions for textile materials include azo dyes releasing 22 carcinogenic aromatic amines (limit 30 mg/kg), formaldehyde in adhesives and textile finishes, dimethyl fumarate (DMF) as a biocide (limit 0.1 mg/kg), and nickel in metal components with skin contact. Directive 94/11/EC requires labelling of upper, lining and sole materials using pictograms or text descriptions. Consumer footwear without protective functions does not require CE marking. The importer must ensure product safety, display their details on the packaging, and provide product information in the local language. Market surveillance authorities conduct random controls on textile footwear, particularly regarding low-cost products imported from Asia.
Practical import guidance
Classification under CN code 640419 requires distinction from sports footwear under code 640411. Customs authorities assess product character based on construction features, materials and the intended use declared on packaging and commercial documentation. Canvas shoes and sneakers without specialised sports features are typically classified under code 640419. Duty rates should be checked in TARIC, taking into account the country of origin. Imports from Vietnam (EVFTA), Bangladesh (EBA), Cambodia (EBA) or Indonesia may benefit from preferential or zero duty rates. The importer should hold REACH test reports for textile materials. For large import volumes, a BTI ruling providing classification certainty is recommended. Customs controls on textile footwear include IPR verification, as canvas shoes bearing well-known brand logos are frequently counterfeited. The importer should retain documentation for 10 years from market placement.
Frequently asked questions
How to distinguish sports footwear (640411) from everyday footwear (640419)?
The distinction is based on construction features indicating sporting purpose. Sports footwear under code 640411 possesses features such as cushioning systems, profiled running soles, spikes, studs or reinforcements typical of specific disciplines. Footwear under code 640419 comprises canvas shoes, sneakers and slippers without these specialised features. In cases of doubt, a Binding Tariff Information ruling is decisive.
Are espadrilles with rubber soles and textile uppers classified under code 640419?
Yes. Espadrilles with outer soles of rubber or plastics and uppers of textile material are classified under CN code 640419, as they do not have a sporting character. If the outer sole were of a material other than rubber or plastics (e.g. jute cord), the footwear would be classified under heading 6405.
What duty rates apply to canvas shoes imported from Bangladesh?
Bangladesh benefits from the EBA (Everything But Arms) arrangement under the EU GSP system. Textile footwear from Bangladesh may be imported into the EU at a zero duty rate, provided a proof of origin is presented and rules of origin are met. The current duty rate and required documents should be verified in the TARIC system.
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