CN code 640192 covers waterproof footwear covering the ankle but not reaching the knee, made of rubber or plastics, without a protective metal toecap. The upper and outer sole must form an integral waterproof construction achieved through vulcanisation, injection moulding or a similar process. Products typically classified under this subheading include mid-calf rubber boots, rain boots, PVC hunting boots, and agricultural rubber footwear. The key classification criterion is the height of the upper, which must cover the ankle but not reach the knee. Footwear reaching the knee or above falls under subheading 640191. The external material of the upper and sole must consist entirely of rubber or plastics. The presence of textile or leather elements visible on the exterior excludes classification under heading 6401 and directs the product to headings 6402 through 6405 of the Combined Nomenclature.

Footwear under CN code 640192 imported into the EU is subject to the General Product Safety Regulation (EU) 2023/988, which requires importers to verify product safety before placing it on the market. REACH Regulation governs permissible chemical substance content, particularly restricting lead and cadmium concentrations in plastics, and PAH levels in rubber. Footwear labelling must comply with Directive 94/11/EC, indicating the material of the sole, upper, and lining through pictograms or text descriptions. CE marking is not required for standard consumer footwear without protective functions. The importer must ensure their contact details appear on the product or its packaging. Products must include consumer information in the language of the destination country. Goods from third countries are subject to standard customs controls, and market surveillance authorities may conduct laboratory testing on randomly selected consignments.

When importing waterproof footwear under CN code 640192, careful attention to tariff classification is essential. Misclassification regarding upper height (640191 vs 640192) or the presence of protective toecaps (640110) may result in incorrect duty assessment. Duty rates for this code should be verified in the TARIC or national customs database, taking into account the country of origin. Imports from Vietnam may benefit from preferential duty rates under the EVFTA agreement, provided a valid proof of origin is presented in the form of an origin statement on the invoice issued by a REX-registered exporter. Customs controls also include intellectual property rights verification. Footwear bearing trademarks of well-known brands is particularly subject to detention in cases of suspected IPR infringement. Importers should also account for REACH laboratory testing costs as part of their landed cost calculation.

Waterproof rubber or plastic boots covering the ankle, without protective toe-caps, under CN 6401 92 carry a 17% EU duty. This covers work wellies, agricultural rubber boots and fishing boots. The upper and sole must form a monolithic rubber/plastic unit. REACH compliance is required for chemical substances in footwear materials.