HS 640199 Other
Quick Answer: Footwear imported under HS 640199 enters the UK at 16.00%, the EU at 17.00%, and the US at rates up to 50% ad valorem, with some preferential rates being duty-free. This residual classification applies to waterproof footwear with outer soles and uppers of rubber or plastics, not specifically covered by other headings within Chapter 64. Significant trade considerations include the varying MFN (Most Favored Nation) duty rates across major markets and the potential for preferential treatment for certain trading partners in the US. Importers and customs brokers should consult specific tariff schedules for precise rates and eligibility. CustomTariffs aggregates this data for compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401990000 | 16.00 % | — | — |
| 6401990010 | 16.00 % | — | — |
| 6401990090 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401990010 | 17.00 % | — | — |
| 6401990000 | 17.00 % | — | — |
| 6401990090 | 17.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6401993000 | 25% | Free (16 programs) | ["prs."] |
| 6401996000 | 37.5% | Free (16 programs) | ["prs."] |
| 6401999000 | 37.5% | Free (16 programs) | ["prs."] |
| 640199 | — | — | — |
| 6401991000 | 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 6401.99?
Imports of Other 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 Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 640199 cover?
This subheading covers footwear with outer soles and uppers of rubber or plastics, which are completely waterproof or are designed to be waterproof, and which are not specifically covered by other subheadings within heading 6401. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like waterproof boots, overshoes, and other waterproof footwear not falling under more specific categories within 6401. For example, the USITC HTSUS defines this category broadly as "Other" waterproof footwear of rubber or plastics.
What falls outside HS 640199?
The following products are excluded from HS 640199: footwear that is not entirely waterproof or not designed to be waterproof, footwear with outer soles or uppers made from materials other than rubber or plastics, and footwear that is specifically classified under other subheadings of heading 6401, such as those for ski-boots or snowboard boots. For instance, non-waterproof athletic shoes or leather boots would be classified elsewhere, typically in heading 6402 or 6403.
What are common classification mistakes for HS 640199?
A common error is misinterpreting the "completely waterproof" or "designed to be waterproof" criteria, leading to the incorrect classification of footwear that offers only limited water resistance. Another mistake involves failing to consider the material composition of the outer sole and upper, which are critical for classification under heading 6401. Importers may also overlook the specific exclusions within the heading, such as specialized sports footwear, leading to misclassification under this residual "Other" category, contrary to General Rule of Interpretation (GRI) 1.
How should importers classify products under HS 640199?
The correct procedure for classifying footwear under HS 640199 involves a systematic review of the product's construction and intended function. Importers and customs brokers must first confirm that the footwear's outer soles and uppers are made of rubber or plastics and that the entire item is waterproof or designed to be waterproof. Next, they must verify that the specific footwear does not meet the criteria for any other more specific subheading within heading 6401, consulting official tariff schedules like the USITC HTS or EU TARIC for detailed notes and exclusions.
How is the duty calculated for products under HS 640199?
A pair of men's waterproof rubber boots weighing 1.5 kg and declared at a customs value of $50.00 USD would attract a US duty of $7.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem applied to the declared value ($50.00 × 0.15 = $7.50). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) for subheading 6401.99.90.
Which trade agreements reduce duties for HS 640199?
Several free trade agreements may reduce the applicable duty rate for HS 640199, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duties for eligible goods from developing countries. To claim preferential treatment under USMCA, a self-certified origin statement is typically required. For GSP, a Form A certificate of origin is generally needed.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary import duty rates for HS code 640199, and how do they vary by country of origin?
HS code 640199 covers 'Other 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'. The Most Favored Nation (MFN) duty rate in the United States is 16.00% ad valorem. However, preferential rates apply under various Free Trade Agreements (FTAs). For example, footwear originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) may be eligible for duty-free entry (Free). It is crucial to consult the specific FTA provisions and provide valid proof of origin to claim these preferential rates. Always verify the most current rates on the US International Trade Commission (USITC) website.
How is the import duty for HS code 640199 calculated, and can you provide an example?
The import duty for HS code 640199 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 16.00% and you import footwear with a declared customs value of $10,000 USD, the import duty would be calculated as: $10,000 (customs value) × 0.16 (16.00% duty rate) = $1,600 USD. This calculation applies to the value of the goods after any applicable adjustments, such as freight and insurance costs, if they are included in the entered value. Always ensure accurate valuation practices are followed.
What specific criteria distinguish footwear classified under HS 640199 from other waterproof footwear categories?
HS code 640199 is for 'Other' waterproof footwear where the outer soles and uppers are made of rubber or plastics. The key distinguishing factor is the method of assembly: the uppers must not be fixed to the sole, nor assembled by stitching, riveting, nailing, screwing, plugging, or similar processes. This typically implies footwear constructed using molding or vulcanization techniques where the upper is essentially integrated with or sealed onto the sole without mechanical fasteners or stitching. Footwear assembled by these excluded methods, even if waterproof and made of rubber or plastic, would fall under different HS codes within Chapter 64.
What documentation is typically required when importing goods classified under HS code 640199?
When importing footwear under HS code 640199, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, for claiming preferential duty rates under FTAs, a valid Certificate of Origin or other acceptable proof of origin is mandatory. Importers may also need to provide a declaration of conformity or other safety-related documentation, depending on the destination country's regulations for footwear. It is advisable to consult the specific import requirements of the importing country's customs authority for a comprehensive checklist.
Which common trade agreements offer reduced or duty-free entry for HS code 640199, and what are the general requirements to benefit?
Several trade agreements provide preferential treatment for goods classified under HS code 640199. For example, the US has FTAs with countries like South Korea (US-Korea Free Trade Agreement), Colombia (US-Colombia Trade Promotion Agreement), and Chile (US-Chile Free Trade Agreement) that may allow for duty-free entry. To benefit from these agreements, the footwear must meet the rules of origin stipulated in the specific FTA, which often involve a certain percentage of regional value content or specific manufacturing processes performed within the partner country. A valid Certificate of Origin issued by the exporter or producer in the partner country is generally required as proof of eligibility.