HS 640192 Other footwear
Quick Answer: Footwear imported under HS 640192 enters the UK at 16.00%, the EU at 17.00%, and the US with rates varying from Free to 35%. This classification, "Other footwear," specifically covers waterproof footwear with outer soles and uppers of rubber or plastics, where the upper is not fixed to the sole or to the upper by stitching, riveting, nails, screws, plugs, or similar processes. This includes items like molded boots and overshoes. Importers should carefully review the specific product construction against the Chapter 64 notes to ensure correct classification, as variations in material and assembly can lead to different HS codes and duty implications. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401920000 | — | — | — |
| 6401921000 | 16.00 % | — | — |
| 6401929000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401920000 | 17.00 % | — | — |
| 6401929000 | 17.00 % | — | — |
| 6401921000 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401929030 | — | — | ["prs."] |
| 6401923000 | Free | — | ["prs."] |
| 6401926000 | 4.6% | Free (17 programs) | ["prs."] |
| 64019290 | 37.5% | Free (16 programs) | — |
| 6401929060 | — | — | ["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 6401.92?
Imports of Other footwear 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 15 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 640192 cover?
This subheading covers footwear with outer soles and uppers of rubber or plastics, which are completely waterproof or are designed to be worn over other footwear. According to the World Customs Organization's Harmonized System Explanatory Notes, this category includes items like waterproof boots, overshoes, and galoshes made from molded or assembled rubber or plastic. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the defining characteristic is complete water impermeability, regardless of whether the footwear is designed as a standalone item or as an overshoe.
What falls outside HS 640192?
The following products are excluded from HS 640192: footwear with outer soles and uppers of materials other than rubber or plastics, such as leather or textiles, even if they offer some water resistance. Also excluded are footwear that is not completely waterproof, such as certain athletic shoes or casual footwear that may have water-repellent treatments but are not designed for submersion. Footwear that is not intended to be worn over other footwear, unless it is itself completely waterproof, is also classified elsewhere. For instance, waterproof hiking boots made with rubber soles and textile uppers would fall under a different heading.
What are common classification mistakes for HS 640192?
A common error is misinterpreting "waterproof" or failing to consider the primary material of the upper and outer sole. General Interpretive Rule 1 (GIR 1) of the Harmonized System states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly classify footwear that is merely water-resistant, or footwear where the upper is not predominantly rubber or plastic, under this subheading. Additionally, confusion can arise with footwear designed for sports that may have some water-repellent features but are not entirely waterproof.
How should importers classify products under HS 640192?
The correct procedure for classifying footwear under HS 640192 involves a two-step process. First, confirm that the footwear's outer sole and upper are made entirely of rubber or plastics. Second, verify that the footwear is completely waterproof or designed to be worn over other footwear. 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 the relevant Explanatory Notes from the WCO to ensure accurate classification based on these criteria.
How is the duty calculated for products under HS 640192?
A pair of men's waterproof rubber galoshes, weighing 0.8 kg and declared at a customs value of $25.00 USD, would attract a US duty of $1.25. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared customs value: 5% × $25.00 = $1.25. This calculation is based on the specific tariff provision for such footwear as published in the USITC Harmonized Tariff Schedule, which often uses ad valorem rates for this category.
Which trade agreements reduce duties for HS 640192?
Several free trade agreements may reduce the applicable duty rate for HS 640192, 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 rules of origin are met. For example, footwear manufactured in Mexico and meeting the USMCA's regional value content requirements would benefit from this preferential rate. Documentation required to claim preference under USMCA typically includes a self-certified origin statement on the commercial invoice or a separate certificate of origin.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6401.92, covering 'other waterproof footwear'?
Import duty rates for HS code 6401.92 vary significantly by importing country. For example, under the U.S. Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 16.00% ad valorem. Under the UK Global Tariff, the rate is 17.00% ad valorem. The EU's TARIC system also shows rates around 17.00% ad valorem for many origins. Preferential rates under Free Trade Agreements (FTAs) may offer lower or zero duties. Always consult the specific tariff schedule of the destination country for the definitive rate applicable to your origin.
How is the duty for HS code 6401.92 calculated, and can you provide an example?
The duty for HS code 6401.92 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import 100 pairs of waterproof boots valued at $20 per pair, the total customs value is $2,000. If the applicable MFN duty rate is 16.00% (as in the US), the import duty would be $2,000 \times 0.16 = $320. Some countries may also apply specific duties (per unit) or a combination of ad valorem and specific duties, so verify the duty calculation basis in the destination country's tariff.
What are the key classification criteria for footwear to fall under HS code 6401.92?
HS code 6401.92 falls under Chapter 64, which covers 'Footwear, gaiters and the like; parts of such articles'. Specifically, heading 6401 covers 'Waterproof footwear, the outer part of which is of rubber or plastics, the outer sole and the outer surfaces of which are not visibly attached to the uppers by stitching, riveting, nailing, screws, plugs or the like'. Code 6401.92 specifically covers 'Other' waterproof footwear within this category, meaning it applies to waterproof footwear not elsewhere specified within 6401 (e.g., not ski-boots, cross-country ski footwear and snowboard boots).
What documentation is typically required for importing goods classified under HS code 6401.92?
Standard import documentation for HS code 6401.92 generally includes a commercial invoice detailing the value, quantity, and description of the footwear; a packing list; a bill of lading or air waybill for transport; and a customs declaration. Depending on the importing country and the origin of the goods, you may also need a certificate of origin to claim preferential duty rates under trade agreements. It's also crucial to ensure the footwear complies with any safety or material standards mandated by the importing country, which might require specific declarations or test reports.
Which common trade agreements might affect the duty rates for HS code 6401.92, and how can importers benefit?
The duty rates for HS code 6401.92 can be significantly reduced or eliminated under various Free Trade Agreements (FTAs). For example, if importing into the United States, goods originating from countries with an FTA (like USMCA for Mexico and Canada) may benefit from preferential rates. Similarly, the UK has FTAs with numerous countries that could impact duties. The EU also has a wide network of trade agreements. To benefit, importers must ensure the footwear meets the rules of origin specified in the relevant FTA and possess a valid certificate of origin. Consulting the specific FTA text and the importing country's tariff schedule is essential to determine eligibility and required proof.