Other footwear with outer soles and uppers of rubber or plastics

Heading 6402 covers other footwear with outer soles and uppers of rubber or plastics. This includes sports footwear, wellington boots, sandals, flip-flops, and other plastic footwear. Duty rates range from 8% to 17% depending on footwear type. Products must meet REACH chemical substance requirements for footwear and material labelling requirements. Consumer product safety standards apply. Poland is a significant footwear market in the EU. Heading 6402 is part of Chapter 64 (footwear, headgear, umbrellas and artificial flowers) of the Combined Nomenclature (CN) used in the European Union. This classification is based on the Harmonized System (HS) developed by the World Customs Organization (WCO), which is used in over 200 countries worldwide. The EU Combined Nomenclature extends the HS with additional 8-digit subheadings, while the TARIC system adds 10-digit codes for identifying specific trade measures. Each 4-digit heading such as 6402 is subdivided into 6-digit (HS), 8-digit (CN) and 10-digit (TARIC) subheadings that specify the type of goods for the purpose of applying the correct duty rates, trade measures and regulatory requirements. Correct determination of the 10-digit code is essential for establishing the amount of customs duties and taxes, as well as required permits and certificates. Classification of goods under heading 6402 must follow the General Rules for the Interpretation (GRI) of the Combined Nomenclature. Rule 1 states that classification is determined primarily by the terms of the headings and the relevant section or chapter notes. The Explanatory Notes to the Harmonized System and the Combined Nomenclature clarify the scope of each heading and are essential references for importers and customs brokers.

Duty rates range from 8% to 17% depending on footwear type. Products must meet REACH chemical substance requirements for footwear and material labelling requirements. Import of plastic footwear is a substantial trade item, and domestic footwear production, although reduced, still plays a role in the sector. Duty rates from 8% to 17% - higher rates for ankle-covering footwear. Products must meet REACH - restrictions on chromium VI, phthalates, nickel. Material labelling per Footwear Directive 94/11/EC required. Check for anti-dumping duties on footwear from certain Asian countries. When importing goods under heading 6402 into the European Union, attention must be paid to applicable duty rates, which depend on the specific subheading (8- or 10-digit code) and the country of origin. MFN (Most Favoured Nation) duty rates apply to imports from countries with which the EU does not have preferential trade agreements. Current rates can be checked in the EU TARIC database on the European Commission website. Import of goods under heading 6402 may benefit from preferential duty rates under Free Trade Agreements (FTAs) concluded by the EU with third countries, the Generalised Scheme of Preferences (GSP) for developing countries, or autonomous tariff suspensions. Claiming preferences requires presentation of appropriate proof of origin (EUR.1 certificate, origin declaration, REX certificate or statement on origin under the registered exporter system). Goods under heading 6402 are subject to consumer product safety controls. Required documentation includes: CE declarations of conformity (where required), REACH certificates, material labels. In addition to customs duty, imports are subject to VAT at the rate applicable in the country of destination. The VAT taxable amount at import is the customs value plus duty and any countervailing or anti-dumping duties. The importer must file an electronic customs declaration in the national import system.

Heading 6402 covers other footwear with outer soles and uppers of rubber or plastics. This includes sports footwear, wellington boots, sandals, flip-flops, and other plastic footwear. Distinction from 6401 (waterproof footwear with outer soles and) and 6403 (footwear with rubber/plastic soles and l) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.