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)
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.
Footwear; waterproof with metal toe-cap, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)
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)
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
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 databaseOther headings in Chapter 64
- 6402 — Footwear; with outer soles and uppers of rubber or plastics (excluding…
- 6403 — Footwear; with outer soles of rubber, plastics, leather or composition…
- 6404 — Footwear; with outer soles of rubber, plastics, leather or composition…
- 6405 — Footwear; other footwear n.e.c. in chapter 64
- 6406 — Footwear; parts of footwear; removable in-soles, heel cushions and sim…