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64011000
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES›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

Footwear incorporating a protective metal toecap

Standard EU duty
17%
VAT
23%
Additional duties / sanctions
0 rules
Docs required
11 docs
Y946Y948Y945Y821Y822N954+5
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty17%—R2261/98
Preferences
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 11.9%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
5

Binding Tariff Information

BTI classification examples

FRgold24-02687

PVC safety boots with metal toe cap

plasticGRI 1GRI 6
ROgold5/004993

Safety work boots with nitrile PVC uppers

polyvinyl chlorideGRI 1GRI 6
FRgold25-05047

PVC/Nitrile safety boots with steel toe cap

plasticGRI 1GRI 6
DEgold581/25-1

Waterproof plastic overboots, size L

plasticGRI 1GRI 6
NLgold024-0501

Waterproof semi-boot with removable textile upper

plasticGRI 1GRI 6

BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.

Tariff classification and scope of CN code 640110

CN code 640110 covers waterproof footwear incorporating a protective metal toecap, made of rubber or plastics, where the outer sole and upper are joined by vulcanisation, injection moulding or a similar process creating a waterproof bond. The protective toecap must meet the requirements of EN ISO 20345 or equivalent standards, providing protection against impact of at least 200 J and compression of at least 15 kN. Typical products classified under this subheading include rubber safety boots, industrial work boots with steel or composite toecaps used in construction, heavy industry, warehouse logistics, and agriculture. Classification requires that the external material of both the upper and sole consists entirely of rubber or plastics. Footwear featuring leather or textile elements visible on the exterior must be classified under headings 6402-6405. Customs authorities may request technical documentation confirming the protective parameters of the toecap during verification.

EU import requirements and safety regulations

Import of safety footwear under CN code 640110 into the European Union is subject to Regulation (EU) 2016/425 on personal protective equipment (PPE), classified as Category II or III. Safety footwear requires CE marking based on EU type-examination conducted by a notified body, accompanied by an EU declaration of conformity issued by the manufacturer or importer. REACH Regulation (EC No 1907/2006) restricts chemical substances in contact materials, including chromium VI in leather linings, phthalates in plasticised materials, and polycyclic aromatic hydrocarbons (PAHs) in rubber components. Since 13 December 2024, the General Product Safety Regulation (EU) 2023/988 applies, imposing additional documentation obligations on importers. Footwear from China may be subject to anti-dumping duties, and the current status of trade defence measures should be verified in the TARIC database. Labelling must indicate material composition in accordance with Directive 94/11/EC.

Practical import guidance for safety footwear

Before placing an order for footwear under CN code 640110, importers should obtain the EU type-examination certificate from the manufacturer, issued by an accredited notified body. Without this document, the product cannot be legally placed on the EU market. The customs declaration must include the TARIC code with any applicable additional codes related to anti-dumping duties. Current duty rates and trade measures can be checked in the TARIC system of the European Commission or the national customs database. Importers sourcing from countries covered by free trade agreements, such as Vietnam (EVFTA) or CPTPP countries, may benefit from preferential duty rates provided they present a valid proof of origin. Customs controls also cover intellectual property rights enforcement. Counterfeit safety footwear bearing well-known trademarks is systematically detained by EU customs services at the border. Importers should also factor in REACH laboratory testing costs as part of their import cost calculation.

Waterproof safety footwear - classification CN 6401 10

Waterproof footwear with metal or composite protective toe-caps classified under CN 6401 10 carries a 17% EU duty. Products must comply with EN ISO 20345 (safety footwear) or EN ISO 20346 (protective footwear) standards. CE marking under PPE Regulation 2016/425/EU is mandatory. The protective toe-cap must withstand 200 J impact. Footwear without toe-caps falls under CN 6401 92/99.

Frequently asked questions

Does safety footwear under CN code 640110 require CE marking?
Yes. Safety footwear with protective toecaps is classified as personal protective equipment under Regulation (EU) 2016/425 and requires CE marking. Certification must be conducted by a notified body through EU type-examination. The importer must hold an EU declaration of conformity and ensure the product bears the CE mark together with the identification number of the notified body responsible for production control.
Which chemical substances are restricted in rubber footwear imported into the EU?
REACH Regulation Annex XVII restricts polycyclic aromatic hydrocarbons (PAHs) to 1 mg/kg in parts with prolonged skin contact, phthalates (DEHP, DBP, BBP, DIBP) to 0.1 percent by weight in plasticised materials, and chromium VI in leather components. From 2026, stricter limits apply to formamide in EVA foam used in soles. Lead and cadmium content in plastics is also regulated.
Is footwear from China subject to EU anti-dumping duties?
The EU has previously imposed anti-dumping duties on leather footwear from China. The current status of trade defence measures for rubber and plastic footwear under CN code 640110 must be verified in the TARIC database, as measures are periodically amended, extended, or allowed to expire. Additional TARIC codes identifying the manufacturer and country of origin must be declared at customs clearance.
What safety standards apply to footwear CN 6401 10?
Waterproof safety footwear under CN 6401 10 must meet EN ISO 20345/20346 and carry CE marking per PPE Regulation 2016/425/EU. EU duty: 17%.

Useful tools & resources

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Related glossary terms
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