Customs code · HS subheading 6401 92

Final code reached

Waterproof ankle-covering footwear with a rubber sole and rubber upper

Moulded without sewn, riveted, nailed, screwed, stapled or similar assembly, excluding metal toe caps, orthopaedic footwear, skates attached to boots and toy footwear

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 6401 92 10 00: this code with 00 added.

This code covers waterproof footwear that only covers the ankle and has both a rubber sole and a rubber upper. The upper must not be attached to or assembled with the sole by sewing, riveting, nailing, screwing, stapling or similar methods.

See the official tariff text

Official tariff text

Waterproof footwear with uppers of rubber and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, footwear with fixed attachments for skiing or skating, and toy footwear)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 6401 92 10.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines2 Norwegian lines

64.01.9210 With outer soles and uppers of plastics

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

16.0%

Their lines1 British line
EU originDuty free

6401 92 10 00 With uppers of rubber

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

From 10.0% to 37.5%

Estimated from published US measures

Their lines4 US lines
Entry dateSept. 17, 2026

6401.92.30.00 Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 2 Norwegian lines

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

64.01.9210

With outer soles and uppers of plastics

Ordinary duty

Duty free
64.01.9290

Other

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

6401 92 10 00

With uppers of rubber

Ordinary duty

16.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 4 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

6401.92.30.00

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, Other footwear, Covering the ankle but not covering the knee, Ski-boots and snowboard boots

General rate

Free

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
6401.92.60.00

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, Other footwear, Covering the ankle but not covering the knee, Other, Having soles and 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 poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined

General rate

4.6%

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
6401.92.90.30

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, Other footwear, Covering the ankle but not covering the knee, Other, Work footwear

General rate

37.5%

From the EU

37.5% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
6401.92.90.60

Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, Other footwear, Covering the ankle but not covering the knee, Other

General rate

37.5%

From the EU

37.5% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules

The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

What to do now for an import

The code is settled. What is left is the import declaration around it.

On an import declaration the code is 6401 92 10 00: this code with 00 added There is no further split under it. Go to this section
State the country of origin: it decides the rate, sanctions and documents The same code can be charged and treated differently depending on where the goods were made.
Check today's requirements in TARIC Rates, quotas and document requirements change. The EU's own database is the current source. Open the EU TARIC database

Check it before you file This is a suggestion, please verify it against your own product.

On an import declaration

6401 92 10 00

When these goods are imported into the EU, the declaration uses the 10-digit form 6401921000: this code with 00 added. There is no further split under it.

Look this line up in the EU tariff

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

Andorra
San Marino
Türkiye
European Union
Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
Botswana, Eswatini, Lesotho, Mozambique and Namibia
Western Sahara
European Union, Iceland, Liechtenstein and Norway
+46 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories); GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP - General arrangements.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

Ukraine
North Korea (Democratic People’s Republic of Korea)

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions

Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 5 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
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)
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)
Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Statements that the goods are outside a rule's scope 1 condition

Some conditions are statements that a rule does not cover the goods, for example that the product is not on a controlled list.

Show the EU's own wording for this condition

Goods other than those described in the footnotes linked to the measure

Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

XII
64
6401
6401 92
6401 92 10

Show the steps

The path to this code

Every level is settled. Open an earlier step if you need to change a choice.

Step 5 of 5 · Complete

Step 1 · Section XII Footwear, headgear, umbrellas, sun umbrellas, walki…
Is it footwear or a footwear part; headwear or a headwear part; an umbrella, parasol, walking stick, seat-stick, whip, riding crop or a part of one; or a processed feather or down product, artificial flower, or human-hair product?
✓
Step 2 · Chapter 64 Footwear, gaiters and the like; parts of such artic… 1 of 4 chapters in section XII
Is it waterproof rubber or plastic footwear with the specified unattached upper construction; other rubber or plastic footwear; leather-upper footwear; textile-upper footwear; footwear made with the other named sole or upper materials; or a footwear part, gaiter, shin guard or similar item?
✓
Step 3 · Heading 6401 Waterproof footwear with outer soles and uppers of … 1 of 6 headings under chapter 64
Does it have a built-in metal protective toe cap; if not, does it cover the ankle but not the knee, or does it cover neither the ankle nor the knee?
✓
Step 4 · Subheading 6401 92 Waterproof footwear covering the ankle, but not the… 2 of 3 subheadings under heading 6401
Is the upper made of rubber or of plastic?
✓
Step 5 · Full code 6401 92 10 Waterproof footwear with uppers of rubber and outer… 1 of 2 codes under subheading 6401 92

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

you are here 6401 92 10 Waterproof footwear with uppers of rubber and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, footwear with fixed attachments for skiing or skating, and toy footwear) 17.0%
another option 6401 92 90 Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear) 17.0%

Worth comparing

Codes that sit close to this one, for when the material itself could be different.

Browse chapter 64

Often confused with

6401 92 90 Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear) 17.0%
This code is for the same waterproof ankle-covering type, but with a plastic upper instead of a rubber upper.
6402 91 90 Footwear covering the ankle, with outer soles and uppers of rubber or plastics (excl. incorporating a protective metal toecap, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear) 16.9%
This code covers ankle-covering footwear with a rubber or plastic sole and upper, but excludes waterproof footwear covered by heading 6401.
6403 91 05 Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, made on a base or platform of wood, covering the ankle with neither an inner sole nor a protective metal toecap 8.0%
This code is for ankle-covering footwear with a leather upper and a main sole of wood, rather than a rubber upper and sole.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.