CN code 640299 covers other footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other than waterproof footwear of heading 6401, sports footwear of subheadings 640212-640219, and footwear with straps attached by plugs of subheading 640220. Typical products include casual shoes, slippers, moccasins, ballet flats and sandals with uppers of plastics or synthetic rubber, whose construction does not provide waterproofness. Classification requires that the upper does not cover the ankle (ankle-covering footwear is classified under subheading 640291) and that the external material of the upper and sole predominantly consists of rubber or plastics. Polyurethane artificial leather (PU) and synthetic microfiber are treated as plastics under the Combined Nomenclature. This subheading encompasses a very broad range of everyday and fashion footwear produced mainly in Asian countries.

Import of footwear under CN code 640299 is subject to the GPSR (EU) 2023/988 on general consumer product safety and REACH Regulation (EC No 1907/2006) governing chemical substance content. Key REACH restrictions include phthalates in soft PVC (0.1 percent weight limit combined for DEHP, DBP, BBP, DIBP), chromium VI in leather lining elements, aromatic azo dyes releasing carcinogenic amines, nickel in metal buckles and decorations with skin contact, and dimethyl fumarate (DMF). Footwear labelling must comply with Directive 94/11/EC indicating upper, lining and sole materials. The importer is responsible for product safety, displaying their details on the product or packaging, and retaining technical documentation. Consumer footwear without protective functions does not require CE marking. Market surveillance authorities in EU Member States conduct regular controls on footwear imported from third countries.

CN code 640299 encompasses the broadest category of rubber and plastic footwear, making correct classification a careful exercise. When determining upper material, customs authorities assess the external surface area. If more than 50 percent consists of textile material, the footwear is classified under heading 6404, not 6402. Duty rates should be verified in the TARIC system, taking into account the country of origin and any trade measures. Preferential duty rates may apply to imports from Vietnam (EVFTA), South Korea, Japan (EPA) or countries under the GSP system. The importer should commission REACH testing at an accredited laboratory before the first delivery. For fashion footwear bearing well-known brand logos, documentation confirming the legitimate supply source is essential. EU customs services detain significant quantities of counterfeit footwear at borders, which may result in confiscation and destruction at the importer's expense.

Other rubber or plastic footwear not covering the ankle under CN 6402 99 carries a 16.9% EU duty. This is the broadest plastic footwear category covering trainers, sneakers, beach shoes. REACH compliance for chemical substances is mandatory.