HS 640340 Other footwear, incorporating a protective metal toecap
Quick Answer: Footwear incorporating a protective metal toecap, classified under HS 640340, enters the UK at 8.00%, the EU at 8.00%, and the US with a range of rates, including 20% and 5% under the Most Favored Nation (MFN) tariff. This classification specifically applies to footwear with outer soles of rubber, plastics, leather, or composition leather, and uppers of leather, which are equipped with a metal toecap designed to provide protection. Importers should be aware that the US tariff schedule contains multiple subheadings within 640340, necessitating precise classification to determine the applicable duty rate. According to CustomTariffs data, preferential rates may apply for certain trading partners in the US.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403400000 | 8.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6403400000 | 8.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 640340 | — | — | — |
| 64034030 | 5% | Free (17 programs) | — |
| 6403403030 | — | — | ["prs."] |
| 6403403090 | — | — | ["prs."] |
| 6403406000 | 8.5% | Free (17 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 6403.40?
Imports of Other 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 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 to Classify This HS Code?
What products does HS 640340 cover?
This subheading covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather, which are specifically designed to incorporate a protective metal toecap. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this classification applies to safety footwear intended to protect the wearer's toes from impact or compression. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the defining characteristic is the presence of this protective metal toecap, regardless of other materials used in the footwear's construction, provided the outer sole and upper material criteria of heading 6403 are met.
What falls outside HS 640340?
The following products are excluded from HS 640340: footwear without a protective metal toecap, even if it offers some degree of protection, such as general work boots or hiking boots classified under other subheadings of 6403. Furthermore, footwear with protective toecaps made from materials other than metal, such as composite or plastic caps, would also be classified elsewhere, typically under specific subheadings for safety footwear that do not mandate a metal toecap. Footwear for sports, unless specifically designed with a metal toecap for protection in that sport, is also generally excluded.
What are common classification mistakes for HS 640340?
A common error is misinterpreting the requirement for a "protective metal toecap." Importers may mistakenly classify footwear with reinforced toe areas that do not contain a distinct metal cap as meeting this criterion. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the toecap is not specifically a metal component designed for impact protection, it will not fall under 640340, even if the footwear is intended for hazardous environments.
How should importers classify products under HS 640340?
The correct procedure for classifying footwear under HS 640340 involves a multi-step verification process. First, confirm that the outer sole is made of rubber, plastics, leather, or composition leather, and the upper is primarily of leather, as per heading 6403. Second, and critically, verify the presence of a protective metal toecap. Review product specifications, technical data sheets, and even physically inspect the footwear to ensure the toecap is indeed metal and designed for protection. Consult official tariff databases like the USITC HTS or EU TARIC for specific rulings and examples.
How is the duty calculated for products under HS 640340?
A pair of men's leather work boots with a steel toecap, weighing 1.5 kg and declared at a customs value of $80 USD, would attract a US duty of $12.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value ($80 USD × 0.15 = $12.00). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for HS code 6403.40.00.00.
Which trade agreements reduce duties for HS 640340?
Several free trade agreements may reduce the applicable duty rate for HS 640340, 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 Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a specific origin declaration for CPTPP, depending on the jurisdiction and the specific agreement's requirements.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 640340, 'Other footwear, incorporating a protective metal toecap'?
The Most Favored Nation (MFN) duty rate for HS 640340 can vary significantly by country. For example, the United States applies an 8.00% ad valorem duty. The European Union's TARIC system and the UK Trade Tariff also list specific rates, often around 8.00% ad valorem, but can differ based on specific product details or origin. It is crucial to consult the specific tariff schedule of the importing country for the exact rate applicable to your shipment. Some countries may also impose additional duties or taxes such as VAT or GST.
How is the 'protective metal toecap' criterion defined for HS 640340 classification?
For a footwear item to be classified under HS 640340, it must incorporate a protective toecap made of metal. This toecap is designed to provide protection against impact and compression, typically meeting specific safety standards (e.g., ASTM F2413 in the US, EN ISO 20345 in Europe). The metal toecap must be an integral part of the footwear's construction, not merely an accessory or a non-metallic reinforcement. If the toecap is made of materials other than metal, or if it does not provide significant protective qualities, the footwear would likely be classified under a different HS code, such as 6403.99 (other footwear).
What preferential duty rates are available for HS 640340 under trade agreements, and how can importers benefit?
Several trade agreements offer preferential duty rates, often resulting in duty-free entry, for footwear classified under HS 640340. Examples include agreements with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), which may offer 'Free' entry under specific conditions. To benefit from these preferential rates, importers must ensure their footwear originates from a qualifying country and that they possess a valid Certificate of Origin or other required documentation as stipulated by the respective trade agreement. Failure to provide proper documentation will result in the standard MFN duty rate being applied.
Can you provide an example of how import duty is calculated for HS 640340?
Let's assume a shipment of 100 pairs of safety footwear (HS 640340) with a declared customs value of $5,000 USD. If the importing country has an MFN duty rate of 8.00% ad valorem, the calculation would be: Duty = Declared Value × Duty Rate. In this case, Duty = $5,000 USD × 0.08 = $400 USD. Additionally, if the footwear were subject to a specific duty based on quantity, for instance, $2.00 per pair, the calculation would be: Duty = Number of Pairs × Specific Duty Rate. Duty = 100 pairs × $2.00/pair = $200 USD. The importer would typically pay the higher of the two duties if both ad valorem and specific duties apply, or the sum if they are cumulative. Always verify the specific duty structure (ad valorem, specific, or compound) for the destination country.
What documentation is typically required for importing footwear classified under HS 640340?
When importing footwear under HS code 640340, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide documentation that substantiates the claim of a 'protective metal toecap.' This might include product specifications, technical datasheets, or manufacturer's declarations confirming compliance with relevant safety standards. If claiming preferential duty rates under a trade agreement, a valid Certificate of Origin or other proof of origin acceptable to customs authorities is mandatory. Customs brokers should be prepared to present these documents to customs officials upon request to facilitate clearance and avoid delays or penalties.