HS 640291 Other footwear
Quick Answer: Footwear not specifically covered by other headings, with uppers of rubber or plastics, and covering the ankle, enters the UK at 16.00%, the EU at 17.00%, and the US with a wide range of rates, including Free for certain trade agreements and up to 84% under the Most Favored Nation (MFN) tariff. This classification encompasses a broad category of waterproof boots, athletic footwear like basketball shoes, and other ankle-covering footwear where the upper material is primarily rubber or plastic. Importers should consult specific country tariff schedules, such as those found on the USITC, EU TARIC, or UK Trade Tariff websites, to determine the precise duty applicable to their goods. CustomTariffs aggregates this data, highlighting the significant variability in duty rates across major markets, necessitating careful planning for international shipments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402910000 | — | — | — |
| 6402911000 | 16.00 % | — | — |
| 6402919000 | 16.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402911000 | 17.00 % | — | — |
| 6402910000 | — | — | — |
| 6402919000 | 16.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6402914005 | — | — | ["prs."] |
| 6402914010 | — | — | ["prs."] |
| 64029160 | 48% | Free (17 programs) | — |
| 6402912000 | 90¢/pr. + 37.5% | Free (16 programs) | ["prs."] |
| 6402914050 | — | — | ["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 6402.91?
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 640291 cover?
This subheading covers other footwear with outer soles and uppers of rubber or plastics, not specifically excluded by other subheadings within heading 6402. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes footwear not made of leather, composition leather, textile materials, or metal. For example, this would encompass athletic shoes, casual shoes, and sandals where the primary materials of the outer sole and upper are rubber or plastic, and they do not fit the descriptions in more specific subheadings like 640212 (for sports footwear) or 640219 (for other sports footwear). The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this broad definition for "other footwear" made from these materials.
What falls outside HS 640291?
The following products are excluded from HS 640291: footwear with outer soles and uppers of rubber or plastics that are specifically classified elsewhere, such as sports footwear (e.g., ski-boots, football boots, tennis shoes) under 640212 or 640219, or footwear with outer soles of rubber or plastics and uppers of textile materials (which would fall under 6404.19). Also excluded are footwear with outer soles of leather or composition leather, and footwear with uppers of leather or composition leather, which are classified under different headings. For instance, a sandal with a rubber sole and a leather upper would not be classified here.
What are common classification mistakes for HS 640291?
A common error is misinterpreting the "other" aspect of this subheading, leading to the inclusion of footwear that should be classified under more specific headings within 6402 or even in entirely different chapters. For instance, footwear primarily designed for sports activities, even if its outer sole and upper are predominantly rubber or plastic, should be classified under 640212 or 640219. Furthermore, confusion arises when the upper material is not solely rubber or plastic, but a composite where textile or leather components are significant, potentially leading to misclassification under Chapter 6404 or 6403, respectively, contrary to General Interpretative Rule 1.
How should importers classify products under HS 640291?
The correct procedure for classifying footwear under HS 640291 involves a systematic examination of the product's construction. Importers and customs brokers must first identify the materials of the outer sole and the upper. If both are predominantly rubber or plastic, and the footwear is not specifically described in a more precise subheading within heading 6402 (e.g., sports footwear), then 640291 is likely applicable. Consulting the Explanatory Notes to the Harmonized System and the specific tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is crucial for accurate determination, especially when dealing with composite materials.
How is the duty calculated for products under HS 640291?
A pair of men's casual sandals with rubber outer soles and rubber uppers, weighing 0.5 kg and declared at a customs value of $25.00 USD, would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value: 15% of $25.00 = $3.75. This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 6402.91.90.00, which covers other footwear with outer soles and uppers of rubber or plastics.
Which trade agreements reduce duties for HS 640291?
Several free trade agreements may reduce the applicable duty rate for HS 640291, 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. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from designated developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 640291?
The Most Favored Nation (MFN) duty rate for HS code 640291, which covers other footwear with outer soles and uppers of rubber or plastics, can vary significantly by country. For example, the U.S. tariff rate is 16.00% ad valorem. The EU's TARIC system may show rates around 17.00% ad valorem, and the UK Trade Tariff often lists rates near 16.90% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the precise rate applicable to your shipment.
How are preferential duty rates applied to HS code 640291 under trade agreements?
Many trade agreements offer reduced or free duty rates for goods classified under HS 640291. For instance, under certain agreements (indicated by codes like AU, BH, CL, CO, etc. in some tariff systems), the duty rate can be Free. To claim preferential treatment, importers must provide a valid Certificate of Origin or other documentation as stipulated by the specific trade agreement, proving the goods meet the rules of origin.
What specific criteria determine if footwear falls under HS code 640291?
HS code 640291 applies to footwear, other than that covered by more specific headings, where the outer soles and the uppers are made entirely of rubber or plastics. This includes athletic footwear, casual shoes, sandals, and boots where both the sole and the upper material are predominantly rubber or plastic. Footwear with uppers made from other materials (e.g., textiles, leather) or with outer soles of materials other than rubber or plastics would be classified elsewhere.
How is the ad valorem duty for HS code 640291 calculated? Provide an example.
Ad valorem duties are calculated as a percentage of the declared customs value of the imported goods. For example, if a shipment of footwear classified under HS 640291 has a declared customs value of $10,000 USD and the applicable MFN duty rate is 16.00%, the import duty would be calculated as: $10,000 (Customs Value) × 0.16 (Duty Rate) = $1,600 USD. Importers must ensure their customs value is accurately declared according to the importing country's valuation rules.
What documentation is typically required for importing footwear under HS code 640291?
Standard documentation for importing footwear under HS code 640291 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a Certificate of Origin may be required, especially if claiming preferential duty rates under a trade agreement. Some countries may also require product-specific declarations or safety certifications to ensure compliance with import regulations.