HS Code for Waterproof ankle boots
Waterproof ankle boots are classified under HS code 6401.92. This classification is governed by the specific construction requirements of Heading 6401, which covers waterproof footwear with outer soles and uppers of rubber or plastics. A critical requirement for this heading is that the uppers must not be fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging, or similar processes. This usually implies that the footwear is manufactured through a molding or injection process as a single unit or joined by welding. Subheading 6401.92 is specifically designated for footwear that covers the ankle but does not extend to the knee. This distinction is vital for customs valuation and trade statistics, as it separates short boots from full-length boots. The material composition (rubber or plastic) and the assembly method are the primary factors that lead to this classification under Chapter 64, which deals with footwear and gaiters.
Products Included
- Molded rubber ankle rain boots
- Injected plastic waterproof work boots covering the ankle
- PVC ankle-high protective boots without stitched soles
- Seamless waterproof garden boots reaching the ankle
Common Misclassification
A frequent misclassification occurs with HS code 6401.91, which is reserved for waterproof footwear covering the knee. Importers often confuse the two based on height. More significantly, boots that appear waterproof but are assembled by stitching or riveting must be classified under heading 6402 (if rubber/plastic) or 6403 (if leather), even if they are marketed as waterproof. For example, a plastic boot with a stitched-on sole would fall under 6402.91 rather than 6401.92. Additionally, if the boot contains a metal toe-cap for safety, it may be moved to 6401.10.
FAQ
What is the HS code for Waterproof ankle boots?
The HS code for waterproof ankle boots with rubber or plastic uppers and soles, not assembled by stitching, is 6401.92.
Can leather boots be classified under 6401.92?
No, heading 6401 is strictly for footwear with uppers and soles made of rubber or plastics. Leather footwear is classified under heading 6403.
Industry
Frequently Asked Questions
What is the HS code for Waterproof ankle boots?
The HS code for Waterproof ankle boots is 640192 (Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)).
How do I classify Waterproof ankle boots for customs?
Waterproof ankle boots is classified under HS code 640192 — Footwear; waterproof, covering the ankle (but not the knee), rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar). This is a 6-digit subheading level code.
Is the HS code for Waterproof ankle boots the same in all countries?
The base HS code 640192 for Waterproof ankle 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.