Subheading · Chapter 64 · Heading 6401
6401.10: Footwear incorporating a protective metal toecap
Subheading 6401.10 belongs to heading 6401 (waterproof footwear with outer soles and uppers of rubber or of plastics, the…) in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6401 10 00 00 Footwear incorporating a protective metal toecap 16%pa
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
- Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Netherlands | £4.8m | 38.7% | +28.6% |
 China | £3m | 24.6% | -19.4% |
 Portugal | £1.1m | 9.1% | -58.9% |
 Türkiye | £950k | 7.7% | +18.4% |
 Ireland | £788k | 6.4% | +34.6% |
 Italy | £705k | 5.7% | +1.1% |
 Belgium | £637k | 5.1% | +34.7% |
 Malaysia | £68k | 0.6% | +100.9% |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$69kUS$69k+US$732k+US$6m+> US$26m
Exports: 131
- China: US$66m
- Netherlands: US$36m
- Portugal: US$27m
- Italy: US$26m
- Belgium: US$15m
- France: US$12m
- Malaysia: US$9m
- Germany: US$8m
- United States: US$8m
- Türkiye: US$6m
- Greece: US$6m
- Spain: US$6m
- United Kingdom: US$6m
- Dominican Republic: US$5m
- South Africa: US$4m
- Poland: US$4m
- Canada: US$2m
- Colombia: US$2m
- Australia: US$2m
- Albania: US$2m
- India: US$2m
- Austria: US$1m
- Sweden: US$1m
- Ireland: US$1m
- Peru: US$1m
- Vietnam: US$1m
- Czechia: US$952k
- Lithuania: US$932k
- Denmark: US$835k
- Croatia: US$772k
- Guatemala: US$750k
- Mexico: US$732k
- Finland: US$713k
- Romania: US$709k
- Cambodia: US$678k
- Chile: US$645k
- Bulgaria: US$614k
- Serbia: US$611k
- Indonesia: US$555k
- Singapore: US$539k
- Saudi Arabia: US$461k
- Hungary: US$410k
- Slovakia: US$367k
- Japan: US$333k
- Hong Kong SAR China: US$332k
- Tunisia: US$278k
- Brazil: US$271k
- Russia: US$251k
- Slovenia: US$251k
- South Korea: US$236k
- Thailand: US$196k
- Zimbabwe: US$168k
- Kyrgyzstan: US$158k
- Taiwan: US$152k
- Norway: US$147k
- United Arab Emirates: US$144k
- Bosnia & Herzegovina: US$131k
- Ecuador: US$121k
- Kenya: US$120k
- Switzerland: US$110k
Trade value (US$) no reported trade < US$177kUS$177k+US$740k+US$3m+> US$10m
Imports: 206
- United States: US$23m
- Germany: US$23m
- France: US$23m
- United Kingdom: US$20m
- Canada: US$14m
- Japan: US$11m
- Greece: US$10m
- Poland: US$9m
- Spain: US$8m
- Chile: US$8m
- Netherlands: US$8m
- Italy: US$7m
- Portugal: US$6m
- Belgium: US$6m
- Austria: US$5m
- Denmark: US$5m
- Switzerland: US$4m
- Norway: US$4m
- Australia: US$4m
- Sweden: US$3m
- Romania: US$3m
- Indonesia: US$3m
- Singapore: US$3m
- Mexico: US$2m
- Ireland: US$2m
- Morocco: US$2m
- Hong Kong SAR China: US$2m
- South Korea: US$2m
- Taiwan: US$2m
- Czechia: US$2m
- Ghana: US$2m
- Malaysia: US$2m
- United Arab Emirates: US$2m
- Slovakia: US$1m
- Finland: US$1m
- Thailand: US$1m
- Philippines: US$1m
- Saudi Arabia: US$1m
- New Zealand: US$1m
- Zambia: US$1m
- Türkiye: US$1m
- Hungary: US$982k
- Panama: US$961k
- China: US$916k
- Croatia: US$874k
- Angola: US$863k
- Ecuador: US$786k
- Bulgaria: US$780k
- Zimbabwe: US$766k
- Serbia: US$750k
- Fiji: US$740k
- Guatemala: US$740k
- Nigeria: US$729k
- India: US$721k
- Luxembourg: US$702k
- Maldives: US$699k
- Colombia: US$699k
- Lithuania: US$699k
- Costa Rica: US$696k
- Mozambique: US$691k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$66m | 23.9% |
| 2 | Netherlands | US$36m | 13% |
| 3 | Portugal | US$27m | 9.9% |
| 4 | Italy | US$26m | 9.5% |
| 5 | Belgium | US$15m | 5.3% |
| 6 |  France | US$12m | 4.2% |
| 7 | Malaysia | US$9m | 3.2% |
| 8 |  Germany | US$8m | 3% |
| 9 |  United States | US$8m | 3% |
| 10 | Türkiye | US$6m | 2.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$23m | 8.5% |
| 2 | Germany | US$23m | 8.4% |
| 3 | France | US$23m | 8.3% |
| 4 | United Kingdom | US$20m | 7.4% |
| 5 |  Canada | US$14m | 5% |
| 6 |  Japan | US$11m | 3.8% |
| 7 |  Greece | US$10m | 3.8% |
| 8 |  Poland | US$9m | 3.4% |
| 9 |  Spain | US$8m | 3% |
| 10 |  Chile | US$8m | 2.9% |
Binding rulings for similar goods 9
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- H334879 U.S. CBP
Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Two Styles of Dipped Neoprene Rubber Boots Incorporating a Protective Metal Toe-Cap
- N320228 U.S. CBP
The tariff classification of footwear from China
- N305764 U.S. CBP
The tariff classification of footwear from China
- N304833 U.S. CBP
The tariff classification of footwear from China
- N296616 U.S. CBP
The tariff classification of footwear from China
- N294196 U.S. CBP
The tariff classification of footwear from China
- 600008905 HMRC
Waterproof Wellington boots with steel toe caps, covering the ankle but not covering the knee. The uppers and outer soles are made of Polyvinyl Chloride (PVC), the steel toe cap is placed on the moulding first then the boot is moulded as a whole round the steel toe cap through the PVC integrated…
9 rulings in total for this code
The UK Global Tariff has one tariff line for subheading 6401.10; the duty is 16%.
Subheading 6401.10 is a single line in the EU Combined Nomenclature, where the duty is 17%.
173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 16%.
Imports of these goods into the UK came to £12.4m between September 2025 and August 2026 (down 6% on the year before); Netherlands supplied 39%, followed by China.
In 2024, countries exported these goods worth US$275m (+10.7% year on year).
The largest exporter was China (US$66m), followed by the Netherlands.
Questions and answers
What is the HS code for footwear incorporating a protective metal toecap?
Footwear incorporating a protective metal toecap fall under HS subheading 6401.10, part of heading 6401, in section XII of the Harmonized System.
What is the import duty on footwear incorporating a protective metal toecap in the UK?
Under the UK Global Tariff, imports under 6401.10 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on footwear incorporating a protective metal toecap in the EU?
Under the EU Combined Nomenclature, imports under 6401.10 from countries without a preferential agreement are charged at 17%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most footwear incorporating a protective metal toecap?
China, with US$66m in 2024 (23.9% of world exports).
Which countries can export these goods to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 16% applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Netherlands (39%), China (25%) and Portugal (9%), out of total imports of £12.4m.