HS Code for Rubber boots

Rubber boots are classified under HS code 640291, which covers footwear with outer soles and uppers of rubber or plastics, specifically those covering the ankle. This classification is part of Chapter 64, which encompasses footwear, gaiters, and the like. The logic for 640291 is based on two primary factors: the material of the sole and upper, and the height of the footwear. Unlike heading 6401, which is reserved for waterproof footwear where the uppers are not fixed to the sole nor assembled by stitching, riveting, or similar processes, heading 6402 includes footwear that may be assembled using these traditional methods. The subheading 640291 specifically identifies footwear that covers the ankle but does not necessarily extend to the knee. This includes a wide range of protective and casual boots. The material must be either rubber or plastic; if the upper contains even a small amount of leather or textile that provides the essential character, the classification would shift to 6403 or 6404. Therefore, 640291 is the standard code for synthetic boots used in gardening, light industrial work, and rainy weather.

Products Included

• Ankle-high rubber rain boots
• Plastic protective boots covering the ankle
• Synthetic work boots with rubber soles and uppers
• Water-resistant ankle boots made of PVC
• Industrial safety boots (without metal toe-caps if specified elsewhere)

Common Misclassification

The most common misclassification occurs between 640192 and 640291. HS code 640192 is for waterproof footwear that is molded as a single piece or otherwise not stitched/assembled. If a rubber boot has a stitched sole or an assembled upper, it must be moved to 640291. Another common error is misclassifying boots with steel toe-caps; if they are designed for safety, they might fall under 640291 or 640230 depending on the specific regional tariff schedule and the prominence of the safety features. Finally, if the upper is made of rubber-coated textile, it may be classified under 6404 instead.

FAQ

What is the HS code for rubber boots?

The HS code for rubber or plastic boots covering the ankle is 640291.

Does this code include knee-high Wellington boots?

Knee-high boots are often classified under 640291 if they cover the ankle, but some jurisdictions may use 640299 for 'other' footwear if they exceed certain height specifications or lack specific assembly features.