Customs Tariff of Peru · national subheading · HS 6402.91
6402.91.00.00: Rubber/plastic boots (ankle-covering): Que cubran el tobillo
Rubber/plastic boots (ankle-covering)
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 6402 Los demás calzados con suela y parte superior de caucho o plástico.
- 6402.91 Que cubran el tobillo
- 6402.91.00.00 Que cubran el tobillo
What you pay
Importing into Peru
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
6402.91 Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle
UK 16% Third-country duty 2 tariff lines 
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% General (MFN) 4 tariff lines 
Mexico 35% General (MFN) 5 tariff lines 
Brazil 35% General (MFN) 2 tariff lines 
Argentina 20% General (MFN) 37 tariff lines 
New Zealand Free – 10% General (MFN) 9 tariff lines · average 8.9% 
Japan specific or compound duty General (MFN) 1 tariff line 
Taiwan Free – 5% General (MFN) 2 tariff lines · average 2.5% 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 25% General (MFN) 2 tariff lines 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% Binding rulings for similar goods
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
- 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
Legal notes
Subheading note
1. For the purposes of subheadings 640212, 640219, 640312, 640319 and 640411, the expression ‘sports footwear’ applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
In the Customs Tariff of Peru, 6402.91.00.00 is one of 1 line under subheading 6402.91, other footwear with outer soles and uppers of rubber.
The ad valorem duty is 11%, and quantities are declared in 2U.
For the same subheading, the UK duty is 16%, the EU duty is 16.9%–17%, the Türkiye duty is 16.9%–17%, the US duty is 6%–48%, the Canada duty is 17.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the New Zealand duty is 0%–10%, the Taiwan duty is 0%–5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is 10%–20%.
Peru imported goods of subheading 6402.91 worth US$24m in 2024; the largest supplier was China.
Questions and answers
What is the Peru import duty for national subheading 6402.91.00.00?
The ad valorem duty in the Customs Tariff of Peru is 11%; the supplementary unit is 2U. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Peru import these goods from?
For subheading 6402.91 as a whole, the largest supplier in 2024 was China (US$16m), followed by Vietnam.
Typical products
Everyday names, not part of the legal text.