HS 640110 Footwear incorporating a protective metal toecap
Quick Answer: Footwear incorporating a protective metal toecap imported under HS 640110 enters the UK at 16.00%, the EU at 17.00%, and the US at 75% (MFN rate), with preferential rates available for certain trade partners. This classification specifically covers waterproof footwear, such as boots, that are constructed with a metal reinforcement in the toe area to protect against impact and compression hazards. Importers and customs brokers should be aware of the significant duty differentials across major markets, necessitating careful consideration of origin and applicable trade agreements. According to CustomTariffs data, this distinction is crucial for accurate declaration and duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401100000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401100000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401100000 | 37.5% | Free (16 programs) | ["prs."] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6401.10?
Imports of Footwear incorporating a protective metal toecap may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 640110 cover?
This subheading covers footwear, whether or not incorporating protective features such as a metal toecap, designed to protect the wearer's feet from injury, particularly from falling objects. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification is for waterproof footwear that is either molded from, or assembled by vulcanizing or otherwise processing rubber or plastics, and crucially, includes a protective metal toecap. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the presence of this specific protective element is the defining characteristic for classification under 6401.10.
What falls outside HS 640110?
The following products are excluded from HS 640110: footwear that is waterproof but lacks a protective metal toecap, such as standard rubber boots or galoshes, which would typically fall under 6401.92 or 6401.99. Also excluded are footwear with protective toecaps made of materials other than metal, such as composite or plastic safety toes, which are classified under different headings. Furthermore, non-waterproof footwear, even if it contains a metal toecap, is not classified here; these would generally fall under Chapter 64, heading 6403 or 6404, depending on the upper and outer sole materials.
What are common classification mistakes for HS 640110?
A common error is misinterpreting the "protective metal toecap" requirement. Importers may incorrectly classify footwear with non-metal protective toecaps (e.g., composite, plastic, or steel without specific metal designation) under this code. Another mistake involves classifying general waterproof footwear without any protective toecap under 6401.10. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the heading and any relative section or chapter notes, emphasizing the specific inclusion of a metal toecap for this subheading.
How should importers classify products under HS 640110?
The correct procedure for classifying footwear under HS 640110 involves a two-step process. First, determine if the footwear is waterproof and made of rubber or plastics, or assembled by vulcanizing rubber or plastics. Second, and critically, verify the presence of a protective metal toecap. If both conditions are met, the product is classified under 6401.10. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review product specifications and manufacturer declarations to ensure accurate classification.
How is the duty calculated for products under HS 640110?
A pair of men's waterproof safety boots incorporating a protective metal toecap, declared at a customs value of $75.00 USD and weighing 1.5 kg, would attract a US duty of $4.50. This is calculated using the Most Favored Nation (MFN) rate of 6% ad valorem, applied to the declared customs value ($75.00 × 0.06 = $4.50). This calculation is based on the specific duty rate published in the USITC Harmonized Tariff Schedule for subheading 6401.10.0000.
Which trade agreements reduce duties for HS 640110?
Several free trade agreements may reduce the applicable duty rate for HS 640110, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, footwear originating from Canada or Mexico may be eligible for a duty rate of Free, provided the necessary origin criteria are met. For claiming this preference, a self-certified origin statement on the commercial invoice or a separate certificate of origin is typically required. While not directly applicable to this specific product, other agreements like the EU-UK Trade and Cooperation Agreement could offer preferential rates for goods originating within those respective blocs, often requiring an EUR.1 movement certificate.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640110, 'Footwear incorporating a protective metal toecap'?
The Most Favored Nation (MFN) duty rate for HS code 640110 can vary significantly. For instance, the USITC Harmonized Tariff Schedule may list rates such as 16.00% or 17.00% ad valorem. Some trade agreements offer preferential rates. For example, under certain agreements, duty rates could be Free (e.g., for imports from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Dominican Republic (D), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG), etc.). It is crucial to consult the specific tariff schedule of the importing country for the definitive rate applicable to your origin country.
What specific criteria define footwear under HS code 640110?
HS code 640110 covers footwear that is waterproof and incorporates a protective toecap made of metal. The 'waterproof' aspect means the footwear is designed to prevent water penetration, often achieved through molded rubber or plastics. The 'protective metal toecap' is a reinforcement designed to protect the wearer's toes from impact or compression, typically meeting specific safety standards (e.g., ASTM F2413 in the US). Both conditions must be met for classification under this code.
How is the import duty for HS code 640110 calculated, and can you provide an example?
The duty calculation for HS code 640110 is typically based on the ad valorem system, meaning a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 16.00% and you import 100 pairs of safety boots with a declared customs value of $50 per pair, the total value is $5,000. The import duty would be calculated as: 16.00% of $5,000 = $800. Some countries may also apply specific duties based on quantity (e.g., per pair), or a combination of ad valorem and specific duties. Always verify the duty calculation method with the importing country's customs authority.
What are the common documentation requirements for importing footwear under HS code 640110?
Standard documentation for importing footwear under HS code 640110 typically includes a commercial invoice, packing list, and bill of lading or air waybill. Additionally, importers may need to provide a certificate of origin to claim preferential duty rates under trade agreements. Depending on the importing country's regulations and the specific safety features of the footwear, a declaration or certification confirming that the footwear meets safety standards for protective toecaps might be required. Consult the importing country's customs regulations for a comprehensive list.
Which major trade agreements commonly provide preferential duty rates for HS code 640110?
Several trade agreements can offer reduced or free duty rates for HS code 640110. For example, the United States has agreements like the US-Korea Free Trade Agreement (KORUS FTA) which could impact rates for goods originating from South Korea (KR). The European Union's Generalized Scheme of Preferences (GSP) and its various Free Trade Agreements (FTAs) with countries like Chile (CL) or Colombia (CO) are also relevant. The UK also has its own set of trade agreements. Importers should always verify the specific origin of their goods and consult the relevant trade agreement annexes or the importing country's tariff database (e.g., EU TARIC, UK Trade Tariff) to confirm eligibility and applicable rates.