Product classification
HS code for Waterproof footwear: 6401.99
Footwear, waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar).
Classification of waterproof footwear under HS 6401.99
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.
- Covers
- 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
- Also under 6401.99
- Hunter Original Tall Boots
- Le Chameau Vierzonord Boots
- Tretorn Skerry Vinter
- Bogs Classic High Boots
- Servus Comfort Technology Boots (tall)
Codes often confused with 6401.99
Common mistake. 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.
Top exporters and importers of HS 640199 (the code used for waterproof footwear), 2025
In 2025, the largest exporter of HS 640199 (the code used for waterproof footwear) in UN Comtrade data was China, with 29% of world exports; the largest importer in UN Comtrade data was Italy, with 20% 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 640199, not only waterproof footwear.
Top exporters 2025 · share of world exports
- 1 China $68M 29% of world exports
- 2 Spain $20M 8.8% of world exports
- 3 Italy $18M 7.9% of world exports
World total: $232M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Italy $51M 20% of world imports
- 2 United States $21M 8.2% of world imports
- 3 Germany $16M 6.4% of world imports
World total: $253M 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 codes for waterproof footwear
Brazil splits HS 6401.99 into 2 NCM codes. Pick the one that matches your product:
- 6401.99.10Waterproof footwear covering the knee
- 6401.99.90Other waterproof rubber or plastic footwear
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about waterproof footwear
What is the HS code for Waterproof footwear?
The HS code for Waterproof footwear is 640199 (Footwear; waterproof, n.e.c. in heading no. 6401, rubber or plastic outer soles and uppers (not assembled by stitch, rivet, nail, screw, plug or similar)). The HS code for waterproof footwear (rubber/plastic, not stitched) that does not cover the ankle or knee is 6401.99.
How do I classify Waterproof footwear for customs?
Waterproof footwear is classified under HS code 640199 — Footwear; waterproof, n.e.c. in heading no. 6401, 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.
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.
Which countries are the top exporters of waterproof footwear (HS 640199)?
In 2025, the top exporters of HS 640199 (the code used for waterproof footwear) in UN Comtrade data were China ($68M, 29% of world exports), Spain ($20M) and Italy ($18M). World exports came to about $232M, 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 footwear (HS 640199)?
In 2025, the top importers of HS 640199 (the code used for waterproof footwear) in UN Comtrade data were Italy ($51M, 20% of world imports), the United States ($21M) and Germany ($16M). World imports came to about $253M, 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 footwear the same in all countries?
The base HS code 640199 for Waterproof footwear 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 footwear in Brazil?
Brazil splits HS 640199 into 2 NCM codes, so the right one for waterproof footwear depends on the product's details: 6401.99.10 (Waterproof footwear covering the knee), 6401.99.90 (Other waterproof rubber or plastic footwear).