6401.99.60.00
Other
Classification path
- 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
- Other footwear
- Other
- Other
- Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather
- Other
Rates of duty
- General (MFN)
- 37.5%
- Column 2Cuba, North Korea, Russia, Belarus
- 75%
- Unit of quantity
- prs.
Trade agreement rates
Related lines in heading 6401
- 6401.10.00.00Footwear incorporating a protective metal toe-cap37.5%
- 6401.92.30.00Covering the ankle but not covering the knee / Ski-boots and snowboard bootsFree
- 6401.92.60.00Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined4.6%
- 6401.92.90.30Covering the ankle but not covering the knee / Work footwear37.5%
- 6401.92.90.60Covering the ankle but not covering the knee / Other37.5%
- 6401.99.10.00Covering the knee37.5%
- 6401.99.30.00Designed for use without closures25%
- 6401.99.80.00Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper)Free
- 6401.99.90.00Other37.5%
About 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
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.
Full guide to heading 6401Products 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
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.
Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.