HS HEADING 6401

Footwear; waterproof, with outer soles and uppers of rubber or plastics, (uppers not fixed to the sole nor assembled by stitch, rivet, nail, screw, plug or similar)

HEADING

6401

CHAPTER

64 — Footwear, gaiters and the like; parts of such articles

In plain English

This category includes waterproof footwear with outer soles and uppers made of rubber or plastics, where the uppers are not attached to the soles by stitching, riveting, nailing, screwing, plugging, or similar methods. One specific type features a metal toe-cap, while another covers the ankle but not the knee. Any other waterproof footwear fitting these material and construction criteria falls into the remaining category.

PARAPHRASE OF THE OFFICIAL HS 2022 TEXTS BELOW — NOT LEGAL ADVICE

6-digit subheadings (3)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

6401.10

Footwear; waterproof with metal toe-cap, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

6401.92

Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

6401.99

Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)

Chapter 64 classification notes

Classification depends on outer sole material AND upper material — both matter. Duty rates 8-48% (US footwear duties are among the highest in the tariff schedule). Anti-dumping duties on Chinese and Vietnamese footwear in EU.

Frequent misclassification in this chapter

The upper material determines the subheading, but many shoes combine leather and textile — classify by the material with the greatest external surface area of the upper.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 64

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