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

Every line of heading 6401

• 6401 Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes.
• 6401.10.00.00 Footwear incorporating a protective metal toe-cap (prs.): General 37.5%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 75%.
• 6401.92 Covering the ankle but not covering the knee.
• 6401.92.30.00 Ski-boots and snowboard boots (prs.): General Free; Special none; Column 2 35%.
• 6401.92.60.00 Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined (prs.): General 4.6%; Special Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG); Column 2 25%.
• 6401.92.90 Other (under: Other): General 37.5%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 75%.
• 6401.92.90.30 Work footwear (under: Other) (prs.).
• 6401.92.90.60 Other (under: Other) (prs.).
• 6401.99 Other (under: Other footwear).
• 6401.99.10.00 Covering the knee (under: Other) (prs.): General 37.5%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 75%.
• 6401.99.30.00 Designed for use without closures (prs.): General 25%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 50%.
• 6401.99.60.00 Other (under: Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) (prs.): General 37.5%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 75%.
• 6401.99.80.00 Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper) (prs.): General Free; Special none; Column 2 35%.
• 6401.99.90.00 Other (under: Other) (prs.): General 37.5%; Special Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG); Column 2 66%.

About these rates

The rates are those printed in the 2026 HTS Revision 23, published by the U.S. International Trade Commission. A 10-digit statistical line takes the rates printed on the 8-digit line above it. Chapter 99 duties (Section 232, Section 301, IEEPA) depend on the product, the origin and the date, are charged on top, and are not included. A code here is a strong lead, not a ruling: confirm it with a customs broker or a CBP binding ruling.