Sourcing replacement shoe heels from China

UK duty on replacement shoe heels

Heading 6406 covers footwear parts, including separate rubber and plastic heels. This guide focuses on replacement heels supplied as components, rather than complete shoes. See the wider footwear parts guide for soles, uppers and insoles.

Read from the UK Trade Tariff on 25 October 2026, the rubber and plastic heel lines shown carry 0% duty on goods from China. These lines list no anti-dumping or countervailing duty, suspensions or import controls. Other material branches of the heading attach animal-material controls, so do not apply this conclusion to leather-covered or other composite heels without checking their classification.

Confirm the material, construction and whether the heels are hand-made with your customs broker before selecting the commodity code. For a heel classified in a branch with CITES, cat and dog fur or seal-product controls, the UK Trade Tariff attaches those controls; ask your broker to confirm the requirement before ordering.

Specify heel shape and fixing compatibility

Distinguish complete heel blocks from replacement heel tips. Send a drawing and a physical mating sample showing the footprint, height, seating angle, fixing holes and any pin diameter and exposed length. Agree material, hardness, colour, tread pattern and whether adhesive, screws or a press-fit pin provides the attachment.

For heels intended for consumer use in Great Britain, the importer is responsible for ensuring they are safe for consumers to use. Build sample checks around detachment, cracking and loss of grip. Ask the repairer to trial the proposed heel on the intended shoe using the agreed fitting method before approving production.

Worked duty example

Illustrative example, not a quote: Mixed-size plastic replacement heels for repair stock (illustrative) under 6406 20 90 90, invoiced at £7,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £10,000. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £10,000, so it is £2,000. With no duty, the only import tax is the VAT, which a VAT-registered importer can usually reclaim. The import duty and VAT guide explains each step.

Inspection checklist

Fit: compare the footprint, seating surface, hole positions and pin fit with the approved drawing and mating shoe.

Material: check hardness, tread and colour against retained samples; inspect for voids, cracks, moulding flash and exposed sharp fixings.

Attachment: fit production samples using the intended adhesive or mechanical fixing, then check for loosening, splitting and separation.

Packing: check size and style separation, matching pairs, quantities and carton identification against the order.

What goes wrong

A heel can look right but fail to seat flush, while an incompatible pin can loosen or damage the shoe during fitting. Moulding shrinkage can change the footprint or hole positions. Check production samples against the actual mating shoe rather than approving appearance alone.

An unapproved material change can alter wear, grip or bonding. Keep the approved sample and material specification with the order, and agree how substitutions will be approved. Use quality inspection guidance to turn these checks into a shipment inspection brief.

Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.