HS code for rain boots
The U.S. HS code for rain boots is usually 6401.92.90.60 (rubber), with a 37.5% general duty and an estimated total of 50% from China and 50% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 75% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Rubber | 6401.92.90.60 | 37.5% | 50% |
- 6401.92.90.60: Covering the ankle but not covering the knee / Other
What decides the code
Rain boots with rubber soles and rubber uppers, not stitched or assembled by those processes, covering the ankle but not the knee, are classified under 6401.92.90.60.
- The upper must be rubber or plastics and not fixed to the sole by stitching, riveting, nailing, screwing, plugging or similar processes, which places the boot in heading 6401.
- The upper must cover the ankle but not the knee, which leads to subheading 6401.92.
- The material of the upper and sole must both be rubber or plastics, since a textile upper moves the boot out of heading 6401.
Common mistakes
- Classifying rubber rain boots under 6402 treats the footwear as having rubber or plastics uppers when the line covers other footwear with outer soles and uppers of rubber or plastics, so the upper construction must be checked first.
- Using 6404.19 for rubber rain boots is wrong because that heading covers footwear with textile uppers, not rubber uppers.
- Putting rubber rain boots in 6403 is wrong because that heading covers footwear with leather uppers, not rubber or plastics uppers.
Estimated U.S. duty by origin
- China
- 50% = 37.5% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 75%.
- Vietnam
- 50% = 37.5% general + 12.5% Section 301: Forced labor action
For HTS 6401.92.90.60, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Rubber
- CN 6401 92 10, 17%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for rain boots?
The U.S. HTS code for rain boots is usually 6401.92.90.60 (rubber). The first six digits, 6401.92, are the international HS code.
What is the U.S. import duty on rain boots from China?
The U.S. general duty on HTS 6401.92.90.60 is 37.5%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 50% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 50%. Tariff data as of October 22, 2026.
Tariff schedule pages
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.