Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Heading 6406 covers parts of footwear, insoles, gaiters and leggings. This includes footwear intended for everyday use, sports, work or special purposes. Classification depends on the sole and upper material, as well as the intended use of the footwear. Import of footwear into the EU is subject to duty rates of 3.5% to 17% depending on the type, material and purpose. Footwear must be materially labelled in accordance with Directive 94/11/EC. REACH compliance is required, particularly regarding restricted substances. Heading 6406 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 6406 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 6406 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.

Import of footwear into the EU is subject to duty rates of 3.5% to 17% depending on the type, material and purpose. Footwear must be materially labelled in accordance with Directive 94/11/EC. REACH compliance is required, particularly regarding restricted substances. Duty rates for footwear under heading 6406 range from 3.5% to 17%. Material labelling (sole, upper, lining) is required under Directive 94/11/EC. Footwear from China may be subject to anti-dumping measures - check current regulations. Products must meet REACH standards, particularly regarding chromium VI in leather. When importing goods under heading 6406 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 6406 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 6406 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 6406 covers parts of footwear, insoles, gaiters and leggings. This includes footwear intended for everyday use, sports, work or special purposes. Distinction from 6405 (other footwear) and 6501 (hat forms, hat bodies and cones of felt) requires analysis of material, form and intended use. Decisive factor: precise determination of base material, processing stage and end-use of the product.