Subheading · Chapter 64 · Heading 6401
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
Rates by national line · UK Global Tariff
UK lines →- 6401 99 00 00 Other 16%pa
- 6401 99 00 10 Covering the knee 16%pa
- 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 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 |
|---|---|---|---|
 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
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$97kUS$97k+US$886k+US$5m+> US$10m
Exports: 146
- China: US$81m
- France: US$21m
- Italy: US$20m
- Spain: US$13m
- Canada: US$10m
- Thailand: US$10m
- Germany: US$10m
- Netherlands: US$8m
- Poland: US$8m
- Bosnia & Herzegovina: US$7m
- Egypt: US$7m
- Vietnam: US$6m
- United States: US$5m
- Uzbekistan: US$5m
- Türkiye: US$5m
- Bulgaria: US$4m
- Belgium: US$3m
- Malaysia: US$3m
- Russia: US$3m
- Mexico: US$2m
- India: US$2m
- Lithuania: US$2m
- Côte d’Ivoire: US$2m
- Denmark: US$2m
- Singapore: US$2m
- Brazil: US$2m
- Indonesia: US$2m
- South Africa: US$2m
- Portugal: US$1m
- Czechia: US$1m
- Latvia: US$1m
- Romania: US$1m
- United Kingdom: US$994k
- Kuwait: US$972k
- Morocco: US$886k
- Serbia: US$874k
- South Korea: US$870k
- Cambodia: US$834k
- Sweden: US$799k
- Austria: US$696k
- Taiwan: US$664k
- Hungary: US$626k
- Hong Kong SAR China: US$603k
- Australia: US$534k
- Ukraine: US$532k
- Iran: US$516k
- Philippines: US$486k
- Greece: US$433k
- Switzerland: US$425k
- Israel: US$422k
- Albania: US$410k
- Bangladesh: US$395k
- Slovenia: US$363k
- Pakistan: US$357k
- Slovakia: US$349k
- United Arab Emirates: US$333k
- Uganda: US$255k
- Ireland: US$251k
- Norway: US$185k
- Guatemala: US$181k
Trade value (US$) no reported trade < US$223kUS$223k+US$1m+US$3m+> US$7m
Imports: 213
- United States: US$25m
- Germany: US$18m
- Italy: US$17m
- Japan: US$13m
- France: US$13m
- United Kingdom: US$8m
- Philippines: US$7m
- Hong Kong SAR China: US$7m
- Poland: US$6m
- Australia: US$6m
- South Korea: US$6m
- Sudan: US$6m
- Belgium: US$5m
- Canada: US$5m
- Singapore: US$5m
- Spain: US$5m
- Netherlands: US$4m
- Kazakhstan: US$4m
- Malaysia: US$4m
- Vietnam: US$4m
- Austria: US$3m
- Indonesia: US$3m
- Israel: US$3m
- Denmark: US$3m
- Mexico: US$3m
- Russia: US$3m
- United Arab Emirates: US$3m
- Taiwan: US$2m
- Kyrgyzstan: US$2m
- Bulgaria: US$2m
- Iraq: US$2m
- Switzerland: US$2m
- Mali: US$2m
- Greece: US$2m
- Ghana: US$2m
- Czechia: US$2m
- Macao SAR China: US$2m
- Türkiye: US$2m
- Thailand: US$2m
- Guatemala: US$2m
- Sweden: US$2m
- Chile: US$2m
- Latvia: US$2m
- Estonia: US$2m
- Myanmar (Burma): US$1m
- Romania: US$1m
- Saudi Arabia: US$1m
- Maldives: US$1m
- Senegal: US$1m
- Slovakia: US$1m
- Norway: US$1m
- Azerbaijan: US$1m
- India: US$1m
- Hungary: US$1m
- Portugal: US$1m
- Croatia: US$990k
- Somalia: US$940k
- Ireland: US$917k
- Ukraine: US$912k
- China: US$853k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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
The tariff classification of a women’s clog shoe from China
- N357047 U.S. CBP
The tariff classification of various molded footwear from China
- N344162 U.S. CBP
The tariff classification of a vulcanized open heel shoe from China
- N327848 U.S. CBP
The tariff classification of footwear from China
- N315155 U.S. CBP
The tariff classification of footwear from Bosnia and China
- H303063 U.S. CBP
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.
- Sanctions
Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk
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.