EU tariff chapter 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES. 6 headings and 78 eight-digit codes, with conventional duty rates from 3 per cent to 17 per cent.
Notes
1. This chapter does not cover:
(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) worn footwear of heading 6309;
(d) articles of asbestos (heading 6812);
(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.
3. For the purposes of this chapter:
(a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.
4. Subject to note 3 to this chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading note
1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
Additional notes
1. Within the meaning of note 4(a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole. After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.
Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.
2. Within the meaning of note 4(b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes.
Headings and duty rates
Heading 6401
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:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 6401 10 00 | Footwear incorporating a protective metal toecap | 17 % | pa |
| Other footwear: | |||
| 6401 92 | Covering the ankle but not covering the knee: | ||
| 6401 92 10 | With uppers of rubber | 17 % | pa |
| 6401 92 90 | With uppers of plastics | 17 % | pa |
| 6401 99 00 | Other | 17 % | pa |
Heading 6402
Other footwear with outer soles and uppers of rubber or plastics:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Sports footwear: | |||
| 6402 12 | Ski-boots, cross-country ski footwear and snowboard boots: | ||
| 6402 12 10 | Ski-boots and cross-country ski footwear | 17 % | pa |
| 6402 12 90 | Snowboard boots | 17 % | pa |
| 6402 19 00 | Other | 16.9 % | pa |
| 6402 20 00 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 17 % | pa |
| Other footwear: | |||
| 6402 91 | Covering the ankle: | ||
| 6402 91 10 | Incorporating a protective metal toecap | 17 % | pa |
| 6402 91 90 | Other | 16.9 % | pa |
| 6402 99 | Other: | ||
| 6402 99 05 | Incorporating a protective metal toecap | 17 % | pa |
| Other: | |||
| 6402 99 10 | With uppers of rubber | 16.8 % | pa |
| With uppers of plastics: | |||
| Footwear with a vamp made of straps or which has one or several pieces cut out: | |||
| 6402 99 31 | With sole and heel combined having a height of more than 3 cm | 16.8 % | pa |
| 6402 99 39 | Other | 16.8 % | pa |
| 6402 99 50 | Slippers and other indoor footwear | 16.8 % | pa |
| Other, with insoles of a length: | |||
| 6402 99 91 | Of less than 24 cm | 16.8 % | pa |
| Of 24 cm or more: | |||
| 6402 99 93 | Footwear which cannot be identified as men's or women's footwear | 16.8 % | pa |
| Other: | |||
| 6402 99 96 | For men | 16.8 % | pa |
| 6402 99 98 | For women | 16.8 % | pa |
Heading 6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Sports footwear: | |||
| 6403 12 00 | Ski-boots, cross-country ski footwear and snowboard boots | 8 % | pa |
| 6403 19 00 | Other | 8 % | pa |
| 6403 20 00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 8 % | pa |
| 6403 40 00 | Other footwear, incorporating a protective metal toecap | 8 % | pa |
| Other footwear with outer soles of leather: | |||
| 6403 51 | Covering the ankle: | ||
| 6403 51 05 | Made on a base or platform of wood, not having an inner sole | 8 % | pa |
| Other: | |||
| Covering the ankle but no part of the calf, with insoles of a length: | |||
| 6403 51 11 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 51 15 | For men | 8 % | pa |
| 6403 51 19 | For women | 8 % | pa |
| Other, with insoles of a length: | |||
| 6403 51 91 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 51 95 | For men | 8 % | pa |
| 6403 51 99 | For women | 8 % | pa |
| 6403 59 | Other: | ||
| 6403 59 05 | Made on a base or platform of wood, not having an inner sole | 8 % | pa |
| Other: | |||
| Footwear with a vamp made of straps or which has one or several pieces cut out: | |||
| 6403 59 11 | With sole and heel combined having a height of more than 3 cm | 5 % | pa |
| Other, with insoles of a length: | |||
| 6403 59 31 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 59 35 | For men | 8 % | pa |
| 6403 59 39 | For women | 8 % | pa |
| 6403 59 50 | Slippers and other indoor footwear | 8 % | pa |
| Other, with insoles of a length: | |||
| 6403 59 91 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 59 95 | For men | 8 % | pa |
| 6403 59 99 | For women | 8 % | pa |
| Other footwear: | |||
| 6403 91 | Covering the ankle: | ||
| 6403 91 05 | Made on a base or platform of wood, not having an inner sole | 8 % | pa |
| Other: | |||
| Covering the ankle but no part of the calf, with insoles of a length: | |||
| 6403 91 11 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 91 13 | Footwear which cannot be identified as men's or women's footwear | 8 % | pa |
| Other: | |||
| 6403 91 16 | For men | 8 % | pa |
| 6403 91 18 | For women | 8 % | pa |
| Other, with insoles of a length: | |||
| 6403 91 91 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 91 93 | Footwear which cannot be identified as men's or women's footwear | 8 % | pa |
| Other: | |||
| 6403 91 96 | For men | 8 % | pa |
| 6403 91 98 | For women | 5 % | pa |
| 6403 99 | Other: | ||
| 6403 99 05 | Made on a base or platform of wood, not having an inner sole | 8 % | pa |
| Other: | |||
| Footwear with a vamp made of straps or which has one or several pieces cut out: | |||
| 6403 99 11 | With sole and heel combined having a height of more than 3 cm | 8 % | pa |
| Other, with insoles of a length: | |||
| 6403 99 31 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 99 33 | Footwear which cannot be identified as men's or women's footwear | 8 % | pa |
| Other: | |||
| 6403 99 36 | For men | 8 % | pa |
| 6403 99 38 | For women | 5 % | pa |
| 6403 99 50 | Slippers and other indoor footwear | 8 % | pa |
| Other, with insoles of a length: | |||
| 6403 99 91 | Of less than 24 cm | 8 % | pa |
| Of 24 cm or more: | |||
| 6403 99 93 | Footwear which cannot be identified as men's or women's footwear | 8 % | pa |
| Other: | |||
| 6403 99 96 | For men | 8 % | pa |
| 6403 99 98 | For women | 7 % | pa |
Heading 6404
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Footwear with outer soles of rubber or plastics: | |||
| 6404 11 00 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 16.9 % | pa |
| 6404 19 | Other: | ||
| 6404 19 10 | Slippers and other indoor footwear | 16.9 % | pa |
| 6404 19 90 | Other | 16.9 % | pa |
| 6404 20 | Footwear with outer soles of leather or composition leather: | ||
| 6404 20 10 | Slippers and other indoor footwear | 17 % | pa |
| 6404 20 90 | Other | 17 % | pa |
Heading 6405
Other footwear:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 6405 10 00 | With uppers of leather or composition leather | 3.5 % | pa |
| 6405 20 | With uppers of textile materials: | ||
| 6405 20 10 | With outer soles of wood or cork | 3.5 % | pa |
| With outer soles of other materials: | |||
| 6405 20 91 | Slippers and other indoor footwear | 4 % | pa |
| 6405 20 99 | Other | 4 % | pa |
| 6405 90 | Other: | ||
| 6405 90 10 | With outer soles of rubber, plastics, leather or composition leather | 17 % | pa |
| 6405 90 90 | With outer soles of other materials | 4 % | pa |
Heading 6406
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:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 6406 10 | Uppers and parts thereof, other than stiffeners: | ||
| 6406 10 10 | Of leather | 3 % | |
| 6406 10 90 | Of other materials | 3 % | |
| 6406 20 | Outer soles and heels, of rubber or plastics: | ||
| 6406 20 10 | Of rubber | 3 % | |
| 6406 20 90 | Of plastics | 3 % | |
| 6406 90 | Other: | ||
| 6406 90 30 | Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles | 3 % | pa |
| 6406 90 50 | Removable insoles and other removable accessories | 3 % | |
| 6406 90 60 | Outer soles of leather or composition leather | 3 % | |
| 6406 90 90 | Other | 3 % |
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