Heading 6401 · Chapter 64

Waterproof rubber or plastic footwear with an unattached upper

This covers waterproof footwear with both a rubber or plastic sole and a rubber or plastic upper. The upper must not be attached to the sole, or assembled, by sewing, riveting, nailing, screwing, pinning or similar methods; orthopedic footwear, toy footwear and boots with attached skates are excluded.

For example

One-piece molded waterproof rubber rain boots with a rubber sole and upper, without sewn, riveted, nailed, screwed, pinned or similar attachments, not orthopedic or toy footwear and without attached skates
One-piece molded waterproof plastic boots with a plastic sole and upper, without sewn, riveted, nailed, screwed, pinned or similar attachments, not orthopedic or toy footwear and without attached skates

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See the official tariff text

Official tariff text

Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. orthopaedic footwear, toy footwear, skating boots with ice skates attached, shin-guards and similar protective sportswear)

The path to this code

Every code is reached through these choices, one level at a time.

Step 3 of 3

Step 1 · Section XII Footwear, headgear, umbrellas, sun umbrellas, walki…
Is it footwear or a footwear part; headwear or a headwear part; an umbrella, parasol, walking stick, seat-stick, whip, riding crop or a part of one; or a processed feather or down product, artificial flower, or human-hair product?
✓
Step 2 · Chapter 64 Footwear, gaiters and the like; parts of such artic… 1 of 4 chapters in section XII
Is it waterproof rubber or plastic footwear with the specified unattached upper construction; other rubber or plastic footwear; leather-upper footwear; textile-upper footwear; footwear made with the other named sole or upper materials; or a footwear part, gaiter, shin guard or similar item?
✓
Step 3 · Heading 6401 Waterproof footwear with outer soles and uppers of … 1 of 6 headings under chapter 64
Does it have a built-in metal protective toe cap; if not, does it cover the ankle but not the knee, or does it cover neither the ankle nor the knee?

More detailed codes

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3 codes below this one

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Classification decides the rate here: from 3.0% to 17.0%.

6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. orthopaedic footwear, toy footwear, skating boots with ice skates attached, shin-guards and similar protective sportswear) you are here 17.0%
6402 Footwear with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear) 16.8–17.0%
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear) 5.0–8.0%
6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials (excl. toy footwear) 16.9%
6405 Footwear with outer soles of rubber or plastics, with uppers other than rubber, plastics, leather or textile materials; footwear with outer soles of leather or composition leather, with uppers other than leather or textile materials; footwear with outer soles of wood, cork, twine, paperboard, furskin, woven fabrics, felt, nonwovens, linoleum, raffia, straw, loofah, etc and uppers of any type of material, n.e.s. 3.5–17.0%
6406 Parts of footwear, incl. uppers whether or not attached to soles other than outer soles; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof (excl. articles of asbestos) 3.0%

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 6 codes at this level

you are here 6401

Waterproof footwear with outer soles and uppers of rubber or of plast…

Next code 6402

Footwear with outer soles and uppers of rubber or plastics (excl. wat…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.