Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes

Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, not assembled by stitching, riveting or similar processes. This includes galoshes, rubber boots and similar water-resistant footwear, including work and hunting boots. Import of waterproof footwear into the EU is subject to duty rates of 4.5% to 17% depending on the type and material. Footwear must meet REACH chemical safety requirements, particularly regarding phthalate, lead and cadmium content. Material labelling in accordance with Directive 94/11/EC is required. Heading 6401 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 6401 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 6401 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 waterproof footwear into the EU is subject to duty rates of 4.5% to 17% depending on the type and material. Footwear must meet REACH chemical safety requirements, particularly regarding phthalate, lead and cadmium content. Material labelling in accordance with Directive 94/11/EC is required. Duty rates for waterproof footwear range from 4.5% to 17% depending on the type. Footwear must be materially labelled in accordance with Directive 94/11/EC (sole, upper, lining). Testing for phthalates, heavy metals and REACH restricted substances is required. Protective footwear (e.g. work boots) must carry CE certification and meet EN ISO 20345. When importing goods under heading 6401 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 6401 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).

Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, not attached by stitching, riveting or similar. Key: completely waterproof - upper and sole from one piece of rubber/plastic. Footwear with textile materials - 6402-6405 depending on material. Common mistake: footwear with stitched rubber sole as waterproof - stitching excludes 6401. Decisive: complete waterproofness without seams.