Product classification
HS code for Waterproof ankle boots: 6401.92
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).
Classification of waterproof ankle boots under HS 6401.92
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.
- Covers
- 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
- Also under 6401.92
- Hunter Original Short Boots
- Bogs Classic Mid Boots
- Muck Boot Muckster II Mid
- Crocs RainFloe Boot
- Aigle Parcours 2 Vario Boots (mid-calf)
Codes often confused with 6401.92
Common mistake. 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.
Top exporters and importers of HS 640192 (the code used for waterproof ankle boots), 2025
In 2025, the largest exporter of HS 640192 (the code used for waterproof ankle boots) in UN Comtrade data was China, with 48% of world exports; the largest importer in UN Comtrade data was the United States, with 12% 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 640192, not only waterproof ankle boots.
Top exporters 2025 · share of world exports
- 1 China $534M 48% of world exports
- 2 France $59M 5.3% of world exports
- 3 Italy $52M 4.7% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $113M 12% of world imports
- 2 Germany $86M 9.2% of world imports
- 3 Japan $81M 8.7% of world imports
World total: $936M 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 that did not report are estimated from what other countries recorded trading with them. 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 code for waterproof ankle boots
Brazil classifies waterproof ankle boots under NCM 6401.92.00: HS 6401.92 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about waterproof ankle boots
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)). The HS code for waterproof ankle boots with rubber or plastic uppers and soles, not assembled by stitching, is 6401.92.
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.
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.
Which countries are the top exporters of waterproof ankle boots (HS 640192)?
In 2025, the top exporters of HS 640192 (the code used for waterproof ankle boots) in UN Comtrade data were China ($534M, 48% of world exports), France ($59M) and Italy ($52M). World exports came to about $1.1B, 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 waterproof ankle boots (HS 640192)?
In 2025, the top importers of HS 640192 (the code used for waterproof ankle boots) in UN Comtrade data were the United States ($113M, 12% of world imports), Germany ($86M) and Japan ($81M). World imports came to about $936M, 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 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.
What is the NCM code for waterproof ankle boots in Brazil?
In Brazil, waterproof ankle boots (HS 640192) is classified under NCM 6401.92.00.