6402.91.40: Rubber/plastic boots (ankle-covering): Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

No additional measures recorded for this origin.

Preferential rates by country

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Subdivisions

1. 6402.91.40 Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather 6%
2. 6402.91.40.05 Work footwear prs.
3. 6402.91.40.10 Other prs.
4. 6402.91.40.40 Work footwear prs.
5. 6402.91.40.50 Other prs.
6. 6402.91.40.63 For infants, as described in statistical note 2 to this chapter prs.
7. 6402.91.40.67 Other prs.

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% 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%

USA lines: 6402.91

• 6402.91.05Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather)6%
• 6402.91.10Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather37.5%
• 6402.91.16Valued not over $3/pair24%
• 6402.91.20Valued over $3 but not over $6.50/pair90¢/pr. + 37.5%
• 6402.91.26Valued over $6.50 but not over $12/pair90¢/pr. + 20%
• 6402.91.30Incorporating a protective metal toe-cap: other, other, valued over $12/pair20%
• 6402.91.40Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather6%
• 6402.91.42Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm20%
• 6402.91.50Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather37.5%
• 6402.91.60Valued not over $3/pair48%
• 6402.91.70Valued over $3 but not over $6.50/pair90¢/pr. + 37.5%
• 6402.91.80Valued over $6.50 but not over $12/pair90¢/pr. + 20%
• 6402.91.90Other footwear with outer soles and uppers of rubber: other footwear, covering the ankle, other, other, other, valued over $12/pair20%

Binding rulings for similar goods

Legal notes

Chapter notes: Chapter 64 →

Questions and answers

Typical products

• ankle boots, rubber soles

Everyday names, not part of the legal text.