Sourcing rubber and plastic sandals from China
Rubber and plastic sandals from China carry 16% UK duty across the selected sandal codes. Confirm footwear composition labelling requirements with Trading Standards, using the upper, lining and sock, and outer sole materials. Check plug fastening, strap strength and fit before production. Cambridge China Bridge sources rubber and plastic sandals.
Sandal construction decides the code
Heading 6402 covers other footwear with rubber or plastic outer soles and uppers. For sandals, distinguish straps or thongs attached through the sole by plugs from other constructions. Rubber uppers and plastic strap or cut-out uppers have separate lines; combined sole and heel height also separates the plastic styles shown here.
Read from the UK Trade Tariff on 5 October 2026, all selected sandal lines carried 16% duty for goods from China. These lines showed no anti-dumping or countervailing duties, suspensions or attached import controls. This statement concerns the sandal lines shown, rather than every product within the heading.
Give your customs broker a sample, material breakdown, fastening details and sole profile to confirm the commodity code. For the wider product family, see moulded EVA clogs.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Sandals with straps or thongs attached to the sole by plugs | 6402 20 00 00 | 16% | None |
| Rubber-upper sandals, not covering the ankle | 6402 99 10 00 | 16% | None |
| Plastic strap or cut-out sandals, combined sole and heel height over 3 cm | 6402 99 31 00 | 16% | None |
| Other plastic strap or cut-out sandals, not covering the ankle | 6402 99 39 00 | 16% | None |
Specify the footbed, straps and size run
Specify the rubber or plastic compound for the upper and outer sole, footbed shape, strap width, toe-post position, tread and attachment method. Approve fit samples across the intended size run. Record usable footbed length and width alongside the UK size marking, and agree quantities by size and colour.
Agree strap pull and sole flex checks with the factory, including how results will be recorded. Assess grip on surfaces relevant to the intended use. Keep an approved sample for comparing hardness, cushioning, colour and mould finish during production.
Confirm footwear composition labelling requirements with Trading Standards, including how to describe the upper, lining and sock, and outer sole materials and which materials to identify in blends. Retailers are responsible for correct labelling. Importers remain responsible for product safety after sale.
Worked duty example
Illustrative example, not a quote: Illustrative order: 3,000 pairs of plastic strap sandals across agreed sizes and colours under 6402 99 39 00, invoiced at £32,000 free on board, with £3,000 of freight and insurance to the UK. The customs value is £35,000. Duty at 16% is £5,600. Import VAT at 20% is charged on the customs value plus duty, £40,600, so it is £8,120. Import taxes total £13,720; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £5,600 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit and pairing: measure footbed dimensions against the specification, check size markings and confirm matching left and right sandals in each pack.
Strap attachment: inspect plug seating and the surrounding sole, check for tears and cracks, and perform the agreed pull and flex checks on production samples.
Sole and finish: compare tread, cushioning and colour with the approved sample; check for distortion, sharp mould edges, rough toe posts and glue marks.
Labels and packing: compare composition labels with the material specification, verify size and colour assortment, and inspect arrival cartons for dampness or crushed sandals. Use the agreed inspection checklist.
What goes wrong
A size marking can match the order while the footbed or strap opening does not fit. Poorly seated plugs can pull through the sole, rough toe posts can rub, and thin straps can tear around their attachment points. Compare production pairs with fitting samples rather than approving appearance alone.
Compound changes can alter cushioning, grip and colour. Packed sandals can arrive distorted or with mismatched pairs. Record material substitutions, repeat the agreed checks after changes, and keep arrival photographs linked to the affected cartons before discussing corrective action.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification.
Frequently asked questions
What is the UK import duty on rubber and plastic sandals from China?
The selected sandal codes carried 16% duty on 5 October 2026, with no anti-dumping or countervailing duties or suspensions shown.
Which commodity code covers flip-flops with plugs?
6402 20 00 00 covers footwear with straps or thongs assembled to the sole by plugs. Confirm the actual materials and construction before using it.
What labels do sandals need?
Confirm with Trading Standards how to label the upper, lining and sock, and outer sole materials, including whether to use pictograms or words. Check the artwork against the actual material specification.
What should I check before ordering plastic sandals?
Approve fit across the size run, strap and plug attachment, toe-post finish, cushioning and tread. Agree production checks and compare delivered pairs with the approved samples.