Sector guides

Sourcing shoe tongues from China

Shoe tongues from China carry 0% UK duty across the selected leather and other-material upper-part lines. Specify the facing, lining and padding, and check animal-material controls and applicable REACH restrictions for skin-contact leather and textiles. Cambridge China Bridge sources shoe tongues.

Written by Bono Xu, Founder, Cambridge China Bridge · 4 min read · Updated 2026-11-10

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Shoe tongue duty and material controls

Heading 6406 covers footwear parts, including uppers and their parts other than stiffeners. The selected lines cover shoe tongues supplied as upper parts, distinguishing leather from other materials and hand-made from other production. Read from the UK Trade Tariff on 1 October 2026, all selected lines carried 0% duty for goods from China, with no listed anti-dumping or countervailing duty and no listed suspensions.

The selected lines attach CITES import and export controls and cat-and-dog-fur controls; the leather lines also attach seal-product import controls. CITES-listed animal materials need the relevant permits for movement from China into Great Britain. Cat and dog fur, including products containing it, cannot be imported or exported; confirm restrictions on placing these products on the UK market with the relevant authority. For commercial imports of seal products, confirm exemption eligibility with your customs broker; under the Inuit and other indigenous communities’ exemption, the product must have a seal catch attestation certificate.

Send your broker the tongue sample, facing and lining materials, leather species, padding details and production method to confirm the commodity code and attached controls. For the wider heading, see shoe soles, uppers and insoles. The import duty and VAT guide explains how import VAT is calculated.

UK duty on these lines for goods of Chinese origin (one code per row), read from the UK Trade Tariff on 1 October 2026.
GoodsCommodity codeDutyAnti-dumping or countervailing duty on China
Hand-made leather shoe tongues, as upper parts6406 10 10 100%None
Other leather shoe tongues, as upper parts6406 10 10 900%None
Hand-made shoe tongues of other materials, as upper parts6406 10 90 100%None
Other shoe tongues of textile or synthetic materials, as upper parts6406 10 90 900%None

Specify the tongue pattern, padding and attachment

Provide a graded pattern for each shoe size, showing tongue length, width, top shape, attachment edge and seam allowance. Specify facing and lining materials, padding thickness and firmness, edge binding, stitching, lace-loop position and any gusset panels. Approve the tongue fitted into your actual upper, checking coverage beneath the laces and comfort over the instep.

For skin-contact leather and textile parts, confirm the applicable UK REACH restrictions on chromium VI and certain azo dyes. Agree testing that covers the actual facing, lining and colours through testing and certification. Keep approved material swatches and an assembled sample so substitutions can be identified.

Worked duty example

Illustrative example, not a quote: Illustrative mixed-size batch of padded textile shoe tongues; FOB and freight values are illustrative, not a quotation under 6406 10 90 90, invoiced at £3,000 free on board, with £135 of freight and insurance to the UK. The customs value is £3,135. Duty at 0% is £0. Import VAT at 20% is charged on the customs value plus duty, £3,135, so it is £627. 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

Pattern: compare arrivals with the approved size patterns; check length, width, seam allowance and attachment marks before releasing components to assembly.

Padding: check thickness, distribution and recovery after compression; feel for lumps, hard seams and exposed edges against the instep.

Attachment: inspect stitching, binding and lace-loop anchoring; fit samples into the upper and lace the shoe to check tongue drift, folding and gusset tension.

Materials and packing: check colour matching, rubbing transfer, lining identity and chemical-report coverage; inspect for damp cartons, mould, crushed padding and mixed size bundles.

Working out your own order? Send us the product on WhatsApp and we reply the same working day: WhatsApp us

What goes wrong

A tongue can match the drawing yet sit badly in the finished shoe because its attachment position or padding bulk differs from the approved sample. Poor grading leaves lace gaps on larger sizes, while a misplaced lace loop allows sideways movement. Trial assembly should check fit and attachment together.

Uneven padding, rough binding and bulky seams can press against the instep. A substituted lining can change comfort, colour transfer and chemical-test coverage. Damp storage can stain leather or encourage mould. Compare arrivals with the approved sample and record defects using the quality inspection guide.

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.

Frequently asked questions

What is the UK import duty on shoe tongues from China?

The selected leather and other-material upper-part lines carried 0% duty on 1 October 2026, with no listed anti-dumping or countervailing duty or suspensions. Confirm the code against the supplied tongue.

Which commodity code covers textile shoe tongues?

For tongues supplied as upper parts, the selected other-material lines are 6406 10 90 10 for hand-made goods and 6406 10 90 90 for other goods. Ask your broker to confirm the construction and production method.

Do leather shoe tongues need chemical checks?

Confirm the applicable UK REACH restrictions for chromium VI in skin-contact leather and certain azo dyes in leather and textiles. Match testing to the supplied facing, lining and colours.

How do I stop shoe tongues slipping sideways?

Approve the tongue fitted into your actual upper. Check its attachment position, lace-loop placement, width and gusset tension while lacing and flexing the shoe, then compare production with that sample.

Sources

  1. UK Trade Tariff — commodity codes and duty
  2. REACH Annex XVII restrictions
  3. CITES import restrictions
  4. Trade of seal products in Great Britain
  5. Importing animal furs and skins

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