Subheading · Chapter 64 · Heading 6401

6401.99

6401.99: Waterproof footwear with outer soles and uppers of rubber: other footwear, other

Official description Other

6401.99 is a six-digit subheading of heading 6401, waterproof footwear with outer soles and uppers of rubber or of plastics, the…, chapter 64.

What you pay

Importing into UK

Customs duty 16% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 0.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 6401 99 00 00 Other 16%pa
  2. 6401 99 00 10 Covering the knee 16%pa
  3. 6401 99 00 90 Other 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 schemeCountriesRate
standard rate (no agreement)—16%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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

last 12 months£2.3m-33.4% · previous 12 months
Average import price£6.55 per kg
Jan 2024: £417kFeb 2024: £392kMar 2024: £380kApr 2024: £189kMay 2024: £140kJun 2024: £250kJul 2024: £261kAug 2024: £452kSept 2024: £267kOct 2024: £594kNov 2024: £390kDec 2024: £295kJan 2025: £247kFeb 2025: £475kMar 2025: £498kApr 2025: £159kMay 2025: £177kJun 2025: £154kJul 2025: £87kAug 2025: £101kSept 2025: £255kOct 2025: £181kNov 2025: £237kDec 2025: £120kJan 2026: £95kFeb 2026: £464kMar 2026: £151kApr 2026: £157kMay 2026: £84kJun 2026: £219kJul 2026: £174kAug 2026: £158k 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £788k 34.3% -47.3%
Italy £416k 18.1% +31.5%
Vietnam £288k 12.5% +14.2%
Poland £179k 7.8% -51.1%
Bosnia & Herzegovina £165k 7.2% +6.3%
Morocco £73k 3.2% +240.5%
France £68k 3% +39.5%
Portugal £61k 2.6% -84.3%

Same subheading in other tariffs

World trade in 2024

6401.99 · US$267m

Trade value (US$) no reported trade < US$97kUS$97k+US$886k+US$5m+> US$10m

Exports: 146
  1. China: US$81m
  2. France: US$21m
  3. Italy: US$20m
  4. Spain: US$13m
  5. Canada: US$10m
  6. Thailand: US$10m
  7. Germany: US$10m
  8. Netherlands: US$8m
  9. Poland: US$8m
  10. Bosnia & Herzegovina: US$7m
  11. Egypt: US$7m
  12. Vietnam: US$6m
  13. United States: US$5m
  14. Uzbekistan: US$5m
  15. Türkiye: US$5m
  16. Bulgaria: US$4m
  17. Belgium: US$3m
  18. Malaysia: US$3m
  19. Russia: US$3m
  20. Mexico: US$2m
  21. India: US$2m
  22. Lithuania: US$2m
  23. Côte d’Ivoire: US$2m
  24. Denmark: US$2m
  25. Singapore: US$2m
  26. Brazil: US$2m
  27. Indonesia: US$2m
  28. South Africa: US$2m
  29. Portugal: US$1m
  30. Czechia: US$1m
  31. Latvia: US$1m
  32. Romania: US$1m
  33. United Kingdom: US$994k
  34. Kuwait: US$972k
  35. Morocco: US$886k
  36. Serbia: US$874k
  37. South Korea: US$870k
  38. Cambodia: US$834k
  39. Sweden: US$799k
  40. Austria: US$696k
  41. Taiwan: US$664k
  42. Hungary: US$626k
  43. Hong Kong SAR China: US$603k
  44. Australia: US$534k
  45. Ukraine: US$532k
  46. Iran: US$516k
  47. Philippines: US$486k
  48. Greece: US$433k
  49. Switzerland: US$425k
  50. Israel: US$422k
  51. Albania: US$410k
  52. Bangladesh: US$395k
  53. Slovenia: US$363k
  54. Pakistan: US$357k
  55. Slovakia: US$349k
  56. United Arab Emirates: US$333k
  57. Uganda: US$255k
  58. Ireland: US$251k
  59. Norway: US$185k
  60. Guatemala: US$181k

Top exporters

RankCountryValueShare
1 China US$81m 30.2%
2 France US$21m 7.7%
3 Italy US$20m 7.6%
4 Spain US$13m 4.8%
5 Canada US$10m 3.8%
6 Thailand US$10m 3.6%
7 Germany US$10m 3.6%
8 Netherlands US$8m 2.9%
9 Poland US$8m 2.8%
10 Bosnia & Herzegovina US$7m 2.6%

Top importers

RankCountryValueShare
1 United States US$25m 9.2%
2 Germany US$18m 6.7%
3 Italy US$17m 6.4%
4 Japan US$13m 4.8%
5 France US$13m 4.8%
6 United Kingdom US$8m 2.9%
7 Philippines US$7m 2.7%
8 Hong Kong SAR China US$7m 2.7%
9 Poland US$6m 2.3%
10 Australia US$6m 2.1%

Import duty on this product around the world 165

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 15%median duty
  • 12number of duty-free countries (MFN)
  • 78%highest: Ecuador, Egypt, Iran

165

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 10%* 2023
Aruba 6% 2021 · HS 2012
Australia 3.3% 0% – 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 20% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 9.9%* 2021 · HS 2017
Belize 20% 2023
Benin 15% 10% – 20% 2023
Bermuda 6.5% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 30% 2023
Brazil 35% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 15% 10% – 20% 2023
Burundi 35% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 15% 0% – 20% 2023
Cape Verde 30% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 15% 10% – 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 78%* 2023 · HS 2017
Egypt 60% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 17% 2023
Fiji 15% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 15% 10% – 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 15% 10% – 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 35% 2023
Indonesia 30% 2023
Iran 55% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 20% 2023
Japan 6.7% 2023
Jordan 5% 2023
Kazakhstan 10%* 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 9.9%* 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 10% 2020 · HS 2017
Lesotho 30% 2023
Liberia 15% 10% – 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 4.3%* 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 0% 2023
Mali 15% 10% – 20% 2023
Mauritania 15% 10% – 20% 2023 · HS 2017
Mauritius 0% 2023
Mexico 10% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 15% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 7.5% 2023 · HS 2017
Namibia 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 40% 2023
New Zealand 6.7% 0% – 10% 2023
Nicaragua 15% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 20% 2023
North Macedonia 17% 10% – 20% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 24% 2017 · HS 2017
Panama 12% 5% – 15% 2023
Papua New Guinea 10% 2023
Paraguay 20% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 15% 2023
Qatar 5% 2023
Russia 9.9%* 2021 · HS 2017
Rwanda 35% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 5% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 30% 2023
South Korea 8% 2023
Sri Lanka 11%* 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 2% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 4.8%* 2023
Syria 30% 2020 · HS 2012
Tajikistan 10% 2021 · HS 2012
Tanzania 35% 2023
Thailand 30% 2023
Togo 15% 10% – 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 47% 2023
Tuvalu 19% 2017 · HS 2017
Uganda 35% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 16% 2023
United States 28% 0% – 38% 2023
Uruguay 35% 2023 · HS 2017
Uzbekistan 34%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 30% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 52%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
85131 Other waterproof footwear, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging/similar processes
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
29310 Waterproof footwear, with outer soles and uppers of rubber or plastics, other than footwear incorporating a protective metal toe-cap
ISIC Rev. 4 activity
1520 Manufacture of footwear

Earlier HS editions

HSCode
20176401.99unchanged
20126401.99unchanged
20076401.99unchanged
20026401.91, 6401.99changed
19966401.91, 6401.99changed
19926401.91, 6401.99changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 14

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.

  • N363548 U.S. CBP 11 August 2026 · 6401.99.90.00

    The tariff classification of a women’s clog shoe from China

  • N357047 U.S. CBP 13 January 2026 · 6401.99.80.00

    The tariff classification of various molded footwear from China

  • N344162 U.S. CBP 11 December 2024 · 6401.99.90.00

    The tariff classification of a vulcanized open heel shoe from China

  • N327848 U.S. CBP 21 September 2022 · 6401.99.30.00

    The tariff classification of footwear from China

  • N315155 U.S. CBP 6 November 2020 · 6401.99.80.00

    The tariff classification of footwear from Bosnia and China

  • H303063 U.S. CBP 8 August 2019 · 6401.99.30

    Revocation of NY N295514; Classification of the Latex Rubber Boot Saver

14 rulings in total for this code

Recent rule changes mentioning this code

Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.

  1. GB Sanctions

    Update to Import and Export Sanctions on Gold, Precious Metals, Diamonds and Luxury Goods from Syria – 22 April 2026

    Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk

Rule changes →

In the UK Global Tariff, subheading 6401.99 covers 2 tariff lines and the duty is 16%.

The EU Combined Nomenclature has one tariff line for subheading 6401.99; the duty is 17%.

Goods from 173 countries can enter the UK at a preferential rate instead of the standard 16%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the 12 months to August 2026, the UK imported these goods worth £2.3m (down 33% on the year before), at an average of £6.55 per kg; China supplied 34%, followed by Italy.

World trade in these goods reached US$267m in 2024, down 3.5% on 2023.

China was the largest exporter with 30.2% of the total, ahead of France.

Questions and answers

What is the HS code for waterproof footwear with outer soles and uppers of rubber: other footwear, other?

Waterproof footwear with outer soles and uppers of rubber: other footwear, other fall under HS subheading 6401.99, part of heading 6401, in section XII of the Harmonized System.

What is the import duty on waterproof footwear with outer soles and uppers… in the UK?

Under the UK Global Tariff, imports under 6401.99 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 waterproof footwear with outer soles and uppers… in the EU?

Under the EU Combined Nomenclature, imports under 6401.99 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 waterproof footwear with outer soles and uppers…?

China, with US$81m in 2024 (30.2% 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 China (34%), Italy (18%) and Vietnam (13%), out of total imports of £2.3m.

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