Subheading · Chapter 64 · Heading 6402
6402.91: Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle
Rubber/plastic boots (ankle-covering)
Official description Covering the ankle
6402.91 is the HS subheading for rubber/plastic boots (ankle-covering), under heading 6402 in chapter 64.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 6402 91 00 00 Covering the ankle pa
- 6402 91 10 00 Incorporating a protective metal toecap 16%pa
- 6402 91 90 00 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- 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 3
- 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
- Import controlImport control on cat and dog fur
- Applies to goods from
- all countries
- Legal act
- S.I. 2009/1056
- Documents
- Y922 Other than cats and dogs fur as mentioned by Regulation (EC) No 1523/2007 (OJ L 343)
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 | £60.6m | 72% | -34.7% |
 Vietnam | £7.5m | 8.9% | -8.9% |
 Ireland | £2.4m | 2.9% | +82.5% |
 Italy | £1.8m | 2.1% | +20.1% |
 Bangladesh | £1.5m | 1.7% | -13.1% |
 India | £1.4m | 1.6% | -12% |
 Indonesia | £1.3m | 1.5% | -50.3% |
 Türkiye | £1.2m | 1.4% | +1.2% |
Same subheading in other tariffs
EU 16.9% – 17% Third-country duty 2 tariff lines · average 16.9% Türkiye 16.9% – 17% Third-country duty 2 tariff lines · average 16.9% 
USA 6% – 48% General (MFN) 13 tariff lines · average 24.3% · 4× specific or compound duty 
Canada 17.5% Third-country duty 4 tariff lines 
Mexico 35% Third-country duty 5 tariff lines 
Brazil 35% Third-country duty 2 tariff lines 
Argentina 20% Third-country duty 37 tariff lines 
Peru 11% Third-country duty 1 tariff line 
New Zealand Free – 10% Third-country duty 9 tariff lines · average 8.9% 
Japan specific or compound duty Third-country duty 1 tariff line 
Taiwan Free – 5% Third-country duty 2 tariff lines · average 2.5% 
GCC 5% Third-country duty 1 tariff line 
Switzerland Free Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 25% Third-country duty 2 tariff lines 
Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15% World trade in 2024
Trade value (US$) no reported trade < US$250kUS$250k+US$4m+US$40m+> US$161m
Exports: 158
- China: US$3bn
- Vietnam: US$495m
- Germany: US$334m
- Poland: US$177m
- Italy: US$161m
- Spain: US$115m
- Myanmar (Burma): US$103m
- Bangladesh: US$87m
- Cambodia: US$75m
- Slovakia: US$67m
- Tunisia: US$63m
- Indonesia: US$59m
- Morocco: US$57m
- France: US$51m
- Netherlands: US$42m
- Czechia: US$40m
- Belgium: US$37m
- India: US$36m
- Türkiye: US$34m
- Switzerland: US$31m
- Hong Kong SAR China: US$25m
- Austria: US$23m
- Thailand: US$22m
- Romania: US$21m
- United States: US$17m
- Sweden: US$16m
- Portugal: US$15m
- Brazil: US$15m
- Hungary: US$14m
- Denmark: US$11m
- United Kingdom: US$10m
- Slovenia: US$10m
- Pakistan: US$8m
- Laos: US$8m
- Russia: US$6m
- Mexico: US$5m
- Albania: US$5m
- South Africa: US$4m
- Dominican Republic: US$4m
- Bulgaria: US$4m
- Singapore: US$4m
- Greece: US$4m
- Chile: US$4m
- Croatia: US$3m
- South Korea: US$3m
- Latvia: US$3m
- Lithuania: US$3m
- Estonia: US$3m
- Zimbabwe: US$3m
- Japan: US$3m
- Finland: US$3m
- Norway: US$2m
- Serbia: US$2m
- Ireland: US$2m
- Canada: US$2m
- Colombia: US$2m
- Bosnia & Herzegovina: US$2m
- Sri Lanka: US$1m
- Taiwan: US$1m
- Peru: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$11m+US$61m+> US$207m
Imports: 210
- United States: US$858m
- Germany: US$670m
- Poland: US$428m
- Russia: US$331m
- France: US$251m
- Spain: US$217m
- Italy: US$207m
- Japan: US$154m
- United Kingdom: US$152m
- Slovakia: US$150m
- Kyrgyzstan: US$130m
- Czechia: US$122m
- Canada: US$110m
- Austria: US$109m
- Netherlands: US$109m
- Switzerland: US$104m
- Mexico: US$94m
- Kazakhstan: US$91m
- Belgium: US$74m
- Romania: US$62m
- Chile: US$61m
- South Korea: US$57m
- Australia: US$57m
- Türkiye: US$50m
- Sweden: US$49m
- Hungary: US$43m
- South Africa: US$40m
- Norway: US$33m
- Vietnam: US$30m
- Hong Kong SAR China: US$30m
- Ireland: US$29m
- China: US$27m
- Denmark: US$26m
- Portugal: US$24m
- Peru: US$24m
- Ukraine: US$23m
- Finland: US$22m
- Greece: US$22m
- Slovenia: US$21m
- Argentina: US$19m
- Croatia: US$18m
- Bulgaria: US$18m
- United Arab Emirates: US$17m
- Colombia: US$17m
- Saudi Arabia: US$17m
- Israel: US$15m
- Thailand: US$13m
- Lithuania: US$12m
- Panama: US$12m
- Qatar: US$11m
- Belarus: US$11m
- Serbia: US$11m
- Estonia: US$10m
- Brazil: US$9m
- Taiwan: US$9m
- Latvia: US$8m
- Singapore: US$7m
- New Zealand: US$7m
- Ecuador: US$7m
- Costa Rica: US$7m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$3bn | 57% |
| 2 | Vietnam | US$495m | 9% |
| 3 |  Germany | US$334m | 6.1% |
| 4 |  Poland | US$177m | 3.2% |
| 5 | Italy | US$161m | 2.9% |
| 6 |  Spain | US$115m | 2.1% |
| 7 |  Myanmar (Burma) | US$103m | 1.9% |
| 8 | Bangladesh | US$87m | 1.6% |
| 9 |  Cambodia | US$75m | 1.4% |
| 10 |  Slovakia | US$67m | 1.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$858m | 15.6% |
| 2 | Germany | US$670m | 12.2% |
| 3 | Poland | US$428m | 7.8% |
| 4 |  Russia | US$331m | 6% |
| 5 |  France | US$251m | 4.5% |
| 6 | Spain | US$217m | 3.9% |
| 7 | Italy | US$207m | 3.7% |
| 8 | Japan | US$154m | 2.8% |
| 9 | United Kingdom | US$152m | 2.8% |
| 10 | Slovakia | US$150m | 2.7% |
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
- 13number of duty-free countries (MFN)
- 60%highest: Egypt, Iran, Ecuador
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 5% | 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 | 2.5%* | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 2.5% | 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 | 3.2%* | 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 | 18% | 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 | 51%* | 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% | 17% – 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 | 21% | 10% – 25% | 2023 |
 Iran | 55% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 20% | 2023 | |
| Japan | 6.7% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 2.5%* | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 50% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 3.2%* | 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 | 8.5%* | 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 | 18% | 10% – 25% | 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 | 25% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 24% | 2017 · HS 2017 | |
 Panama | 8.9% | 5% – 15% | 2023 |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 11% | 2023 · HS 2017 | |
 Philippines | 10% | 1% – 15% | 2023 |
 Qatar | 5% | 2023 | |
| Russia | 3.2%* | 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 | 13% | 2023 | |
 Sri Lanka | 20% | 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 | 6.1%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 15% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 30% | 2023 | |
 Togo | 15% | 10% – 20% | 2023 |
 Tonga | 20% | 2023 · HS 2017 | |
 Trinidad & Tobago | 20% | 2023 · HS 2012 | |
| Türkiye | 47% | 47% – 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 | 24% | 6% – 48% | 2023 |
 Uruguay | 35% | 2023 · HS 2017 | |
 Uzbekistan | 24%* | 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 | 47%* | 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
- 85132 Other Footwear, n.e.s., with outer soles & uppers of rubber/plastics
- End use (BEC Rev. 5)
- Consumption goods · BEC 413202
- CPC 2.1 product
- 29320 Footwear with outer soles and uppers of rubber or plastics, other than waterproof footwear or sports footwear
- ISIC Rev. 4 activity
- 1520 Manufacture of footwear
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 6402.91 | unchanged |
| 2012 | 6402.91 | unchanged |
| 2007 | 6402.91 | unchanged |
| 2002 | 6402.30, 6402.91 | changed |
| 1996 | 6402.30, 6402.91 | changed |
| 1992 | 6402.30, 6402.91 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 103
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.
- N357144 U.S. CBP
The tariff classification of protective footwear from China
- N355778 U.S. CBP
The tariff classification of wading boots from South Korea
- N351603 U.S. CBP
The tariff classification of motocross boots from Italy
- N351152 U.S. CBP
The tariff classification of motocross boots from Italy
- N345743 U.S. CBP
The tariff classification of footwear from China
- N343479 U.S. CBP
The tariff classification of an espadrille from Vietnam and various footwear from China
- 600013619 HMRC
A boot for unisex. With uppers of neoprene, synthetic and rubber. Rubber predominant material for uppers. With a rubber outer sole and an insole measuring more than 24cm. Covering the ankle. A zipper closure. With a wide adjustable strap reinforcing zipper closure and provides additional support…
- 600013620 HMRC
A boot for unisex. Covering the ankle. With uppers of neoprene, synthetic and rubber. Rubber predominant material for uppers. With a rubber outer sole and an insole measuring more than 24cm. With a lace closure system. With a wide adjustable strap reinforcing lace closure and provides additional…
- 600013100 HMRC
Unisex boots Materials: 100% rubber Non-slip, non-marking razor cut outsoles for grip Moulded textured reinforcement across bridge Reinforced instep, toe and heel Low-profile waterproof gusset behind lacing system Supplied with two pairs of laces one stretch and one static Lining
- 600013101 HMRC
Unisex boots Materials: 100% rubber Non-slip, non-marking razor cut outsoles for grip Moulded textured reinforcement across bridge Reinforced instep, toe and heel Low-profile waterproof gusset behind lacing system Supplied with two pairs of laces one stretch and one static Lining
103 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
The UK Global Tariff divides subheading 6402.91 into 2 tariff lines; the duty is 16%.
In the EU Combined Nomenclature, subheading 6402.91 covers 2 tariff lines and the duty is between 16.9% and 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%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of rubber/plastic boots (ankle-covering) into the UK came to £84.2m between September 2025 and August 2026 (down 30% on the year before); China supplied 72%, followed by Vietnam.
In 2024, countries exported rubber/plastic boots (ankle-covering) worth US$6bn (−12.9% year on year).
The largest exporter was China (US$3bn), followed by Vietnam.
Products classified here
Questions and answers
What is the HS code for other footwear with outer soles and uppers of rubber: other footwear, covering the ankle?
Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle fall under HS subheading 6402.91, part of heading 6402, in section XII of the Harmonized System.
What is the import duty on other footwear with outer soles and uppers of… in the UK?
Under the UK Global Tariff, imports under 6402.91 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 other footwear with outer soles and uppers of… in the EU?
Under the EU Combined Nomenclature, imports under 6402.91 from countries without a preferential agreement are charged at 16.9% to 17%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other footwear with outer soles and uppers of…?
China, with US$3bn in 2024 (57% of world exports).
Which countries can export rubber/plastic boots (ankle-covering) 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.
Is there anti-dumping duty on rubber/plastic boots (ankle-covering)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import rubber/plastic boots (ankle-covering) from?
In the 12 months to August 2026, the largest suppliers were China (72%), Vietnam (9%) and Ireland (3%), out of total imports of £84.2m.
Typical products
Everyday names, not part of the legal text.