HS Code for Waterproof footwear

HS code 6401.99 serves as the residual or "other" category for waterproof footwear within heading 6401. This heading applies to footwear with outer soles and uppers of rubber or plastics, where the upper is neither fixed to the sole nor assembled by stitching, riveting, nailing, or similar methods. Classification under 6401.99 is appropriate for waterproof footwear that does not meet the height requirements of the other subheadings in the group. Specifically, it excludes footwear covering the knee (6401.91) and footwear covering the ankle (6401.92). Therefore, 6401.99 typically includes low-cut waterproof shoes, clogs, or overshoes that sit below the ankle bone. The classification relies heavily on the manufacturing process—typically injection molding or vulcanization in a mold—which ensures the item is inherently waterproof due to the lack of needle holes or seams that could leak. This code is essential for identifying specialized protective or casual waterproof gear that does not follow the traditional boot form factor.

Products Included

• Waterproof rubber clogs without ankle coverage
• Low-cut molded plastic garden shoes
• Waterproof overshoes (galoshes) that do not cover the ankle
• Molded rubber slip-on shoes for wet environments

Common Misclassification

The most common misclassification is using 6401.99 for ankle boots, which should actually be under 6401.92. Another major error involves footwear made of rubber or plastic that is assembled by stitching; such items belong in heading 6402. For instance, a plastic beach shoe with a stitched strap is classified under 6402.99, not 6401.99. Furthermore, if the footwear has a protective metal toe-cap, it must be classified under 6401.10, regardless of its height or lack of ankle coverage. Importers must verify the assembly method (molded vs. stitched) before applying this code.

FAQ

What is the HS code for Waterproof footwear?

The HS code for waterproof footwear (rubber/plastic, not stitched) that does not cover the ankle or knee is 6401.99.

What does n.e.c. mean in the description for 6401.99?

It stands for "not elsewhere classified," meaning this code is used for all waterproof footwear in heading 6401 that doesn't fit into the specific ankle or knee-high categories.