Customs Import Tariff of Taiwan · CCC code · HS 6402.99

6402.99.90.28

6402.99.90.28: Work-shoes, with outer soles of rubber or plastics and uppers of plastics

Rubber and plastic shoes (not ankle-covering)

✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026

What you pay

Importing into Taiwan

Customs duty 7.5% standard rate depends on the country of origin

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

6402.99 Other footwear with outer soles and uppers of rubber: other footwear, other

UK 16% Third-country duty 9 tariff lines EU 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% Türkiye 16.8% – 17% Third-country duty 9 tariff lines · average 16.8% USA 3% – 48% General (MFN) 20 tariff lines · average 19.8% · 4× specific or compound duty Canada 17.5% General (MFN) 5 tariff lines Mexico 35% General (MFN) 23 tariff lines Brazil 35% General (MFN) 2 tariff lines Argentina Free – 20% General (MFN) 14 tariff lines · average 12.9% Peru 11% General (MFN) 2 tariff lines New Zealand Free – 10% General (MFN) 9 tariff lines · average 8.9% Japan specific or compound duty General (MFN) 4 tariff lines GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 2 tariff lines North Macedonia 20% – 25% General (MFN) 9 tariff lines · average 24.4% Nigeria 10% – 20% General (MFN) 3 tariff lines · average 16.7%

Taiwan lines: 6402.99

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.

  • N362528 U.S. CBP 22 July 2026 · 6402.99.31.65

    The tariff classification of Traction Overshoes/Crampons and a Camping Stool from South Korea

  • N362166 U.S. CBP 1 July 2026 · 6402.99.80.31

    The tariff classification and status under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA), of men’s footwear produced in El Salvador.

  • N361892 U.S. CBP 29 June 2026 · 6402.99.90.05

    The tariff classification of athletic footwear from Vietnam

  • N361820 U.S. CBP 15 June 2026 · 6402.99.31.65

    The tariff classification of a woman’s flat shoe from Vietnam

  • 600009881 HMRC 20 February 2024 – 19 February 2027 · 6402 99 93 00

    A Unisex shoe, not covering the ankle, with a detachable gaiter which has an insole of 24cm or over. The composition of the shoe without the gaiter attached comprises of: Upper: 57% PVC, 43% Leather Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 60%…

  • 600009789 HMRC 15 February 2024 – 14 February 2027 · 6402 99 93 00

    A unisex clog style slip on shoe for indoor or outdoor use. It covers the foot but not the ankle with a strap over the heel part which can be brought forward. Comes in sizes 4 - 8, and comes in several colours. It is made from EVA (ethylene vinyl acetate) done by injection moulding. Packaged by a…

282 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:

  1. (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;

  2. (b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Chapter notes: Chapter 64 →

CCC code 6402.99.90.28 is a line of the Customs Import Tariff of Taiwan under HS subheading 6402.99 (other footwear with outer soles and uppers of rubber: other footwear, other).

The column 1 rate is 7.5%, and quantities are declared in NPR.

For the same subheading, the UK duty is 16%, the EU duty is 16.8%–17%, the Türkiye duty is 16.8%–17%, the US duty is 3%–48%, the Canada duty is 17.5%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 0%–20%, the Peru duty is 11%, the New Zealand duty is 0%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 20%–25% and the Nigeria duty is 10%–20%.

Taiwan imported goods of subheading 6402.99 worth US$194m in 2024; the largest supplier was China.

Questions and answers

What is the Taiwan import duty for CCC code 6402.99.90.28?

The column 1 rate in the Customs Import Tariff of Taiwan is 7.5%; the supplementary unit is NPR. 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 Taiwan import these goods from?

For subheading 6402.99 as a whole, the largest supplier in 2024 was China (US$79m), followed by Vietnam.

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Typical products

Everyday names, not part of the legal text.