Product classification
HS code for Plastic boots: 6402.91
Footwear, n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics.
Classification of plastic boots under HS 6402.91
Plastic boots are classified under HS code 6402.91, which covers footwear with outer soles and uppers made of rubber or plastics, specifically those that cover the ankle but do not meet the criteria for \"waterproof\" footwear under heading 6401. Heading 6402 is a broad category for synthetic footwear where the components are joined by methods other than those specified in 6401 (such as stitching, riveting, or plugging). The subheading 6402.91 is distinguished by the height of the upper, which must cover the ankle bone. This classification is used for a wide variety of footwear, from industrial safety boots to fashion boots, provided the material composition is predominantly synthetic. The determination of \"upper\" and \"outer sole\" material is critical; if the upper is more than 50% leather or textile, the product would move to headings 6403 or 6404 respectively. This code ensures that synthetic footwear is distinguished from traditional leather goods.
- Covers
- PVC ankle boots
- Synthetic rubber work boots
- Plastic fashion boots covering the ankle
- Molded plastic boots with stitched soles
- Protective plastic boots for chemical resistance
- Also under 6402.91
- Hunter Original Tall Boot (synthetic versions)
- Crocs RainFloe Boot
- Tretorn Nylite Hi
- Bogs Classic High
- Kamik Jennifer
Codes often confused with 6402.91
Common mistake. A frequent error is classifying these under HS code 6401. Heading 6401 is strictly for waterproof footwear where the upper and sole are neither stitched, riveted, nor otherwise assembled from parts (usually molded as a single piece). If the boot has any stitching or separate assembly of the sole and upper, it belongs in 6402.91. Another misclassification is 6403, which is only for footwear with natural leather uppers. Even if a plastic boot looks like leather, it must stay in 6402.
Top exporters and importers of HS 640291 (the code used for plastic boots), 2025
In 2025, the largest exporter of HS 640291 (the code used for plastic boots) in UN Comtrade data was China, with 45% of world exports; the largest importer in UN Comtrade data was the United States, with 15% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 640291, not only plastic boots.
Top exporters 2025 · share of world exports
- 1 China $2.2B 45% of world exports
- 2 Vietnam* ~$528M 11% of world exports · partner records ↗
- 3 Germany $419M 8.5% of world exports
World total: $4.9B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $677M 15% of world imports
- 2 Germany $647M 14% of world imports
- 3 Russia* ~$288M 6.2% of world imports · partner records ↗
World total: $4.6B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM codes for plastic boots
Brazil splits HS 6402.91 into 2 NCM codes. Pick the one that matches your product:
- 6402.91.10Ankle-covering rubber/plastic shoes, metal toe-cap
- 6402.91.90Other ankle-covering rubber/plastic footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about plastic boots
What is the HS code for Plastic boots?
The HS code for Plastic boots is 640291 (Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics). Plastic boots that cover the ankle and are not molded as a single waterproof unit are classified under HS code 6402.91.
How do I classify Plastic boots for customs?
Plastic boots is classified under HS code 640291 — Footwear; n.e.c. in heading no. 6402, covering the ankle, with outer soles and uppers of rubber or plastics. This is a 6-digit subheading level code.
What if the boot does not cover the ankle?
If the plastic boot does not cover the ankle, it would typically be classified under HS code 6402.99.
Which countries are the top exporters of plastic boots (HS 640291)?
In 2025, the top exporters of HS 640291 (the code used for plastic boots) in UN Comtrade data were China ($2.2B, 45% of world exports), Vietnam (about $528M) and Germany ($419M). World exports came to about $4.9B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of plastic boots (HS 640291)?
In 2025, the top importers of HS 640291 (the code used for plastic boots) in UN Comtrade data were the United States ($677M, 15% of world imports), Germany ($647M) and Russia (about $288M). World imports came to about $4.6B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Plastic boots the same in all countries?
The base HS code 640291 for Plastic boots is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for plastic boots in Brazil?
Brazil splits HS 640291 into 2 NCM codes, so the right one for plastic boots depends on the product's details: 6402.91.10 (Ankle-covering rubber/plastic shoes, metal toe-cap), 6402.91.90 (Other ankle-covering rubber/plastic footwear).