Heading 6401

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

10 declarable lines

Heading 6401 covers waterproof footwear whose outer soles and uppers are rubber or plastics and whose uppers are not fixed to the sole by stitching, riveting, nailing, screwing, plugging or similar processes, which in practice means molded, vulcanized or cemented waterproof construction. The heading splits first by protective metal toe-cap, then by height (covering the ankle but not the knee, covering the knee, other), and within those groups by use such as ski and snowboard boots, work footwear, and overshoes worn over other shoes.

Products in this heading

Molded rubber rain boots
PVC gum boots with a waterproof one-piece upper
Rubber work boots with a protective steel toe-cap
Ski boots and snowboard boots with plastic shells
Knee-high rubber fishing waders
Pull-on rubber overshoes worn over street shoes
Waterproof rubber garden clogs

How to choose the right subheading

Construction: the upper must be molded, vulcanized or cemented to the sole, not stitched, riveted, nailed or screwed.
Material: both the outer sole and the upper must be rubber or plastics.
Height: decide between covering the ankle but not the knee, covering the knee, and other.
Feature: a protective metal toe-cap moves the item to 6401.10.00.00.
Use: ski and snowboard boots, work footwear, and protective overshoes have their own lines, and the PVC or rubber-plastics surface area test (over 90%) applies to two lines.

Often confused with

Waterproof boots with leather uppers
Upper is leather, not rubber or plastics.
Heading 6403
Rubber-soled shoes with textile uppers
Upper material is textile.
Heading 6404
Rubber-upper shoes with uppers stitched to the sole
Stitched assembly takes it out of 6401.
Heading 6402
Separate uppers and outer soles sold as components
Parts of footwear are classified in 6406.
Heading 6406

Frequently asked questions

What is the HTS code for waterproof rubber boots that cover the ankle but not the knee?

Use 6401.92.90.60 for other footwear covering the ankle but not the knee, other, other, at a general (MFN) rate of 37.5%. Ski boots, snowboard boots and PVC-dominant uppers go to separate lines.

What is the duty on PVC rain boots?

Footwear covering the ankle but not the knee whose sole and upper external surface is over 90% poly(vinyl chloride) is 6401.92.60.00 at a general (MFN) rate of 4.6%.

How do I classify rubber work boots with a steel toe?

Footwear incorporating a protective metal toe-cap is 6401.10.00.00 at a general (MFN) rate of 37.5%, provided the upper is not stitched or otherwise fixed to the sole by the processes named in the heading.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.