HTS heading 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 — 14 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 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 + Ch. 99 | not stated | — |
| 6401.10.00.00 | Footwear incorporating a protective metal toe-cap + Ch. 99 | 37.5% | prs. |
| 6401.92 | Covering the ankle but not covering the knee + Ch. 99 | not stated | — |
| 6401.92.30.00 | Ski-boots and snowboard boots + Ch. 99 | Free | prs. |
| 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 + Ch. 99 | 4.6% | prs. |
| 6401.92.90 | Other + Ch. 99 | 37.5% | — |
| 6401.92.90.30 | Work footwear + Ch. 99 | 37.5% (inherited from 6401.92.90) | prs. |
| 6401.92.90.60 | Other + Ch. 99 | 37.5% (inherited from 6401.92.90) | prs. |
| 6401.99 | Other + Ch. 99 | not stated | — |
| 6401.99.10.00 | Covering the knee + Ch. 99 | 37.5% | prs. |
| 6401.99.30.00 | Designed for use without closures + Ch. 99 | 25% | prs. |
| 6401.99.60.00 | Other + Ch. 99 | 37.5% | prs. |
| 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) + Ch. 99 | Free | prs. |
| 6401.99.90.00 | Other + Ch. 99 | 37.5% | prs. |
2 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
14 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.