Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (rubber, plastics, leather, textile materials, etc.). This chapter divides headings by upper material and outer sole material, and distinguishes between waterproof and non-waterproof, sports footwear, slippers, etc. The chapter notes specify goods not included, such as footwear with textile uppers and rubber/plastic outer soles (classified under Chapter 64), but certain special-purpose footwear (such as orthopedic footwear) may be classified under other chapters. Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, where the uppers are not stitched or riveted but formed by molding, vulcanizing, bonding, or otherwise directly shaping rubber or plastics. It includes various rain boots, waterproof boots, waterproof sports shoes, etc., but excludes waterproof footwear with textile or leather uppers (classified under 6402 or 6403, etc.). Code 640199 is a 6-digit subheading: the first 2 digits "64" indicate Chapter 64 footwear; digits 3-4 "01" indicate heading 6401, i.e., waterproof footwear with outer soles and uppers of rubber or plastics; digits 5-6 "99" indicate subheading 640199, i.e., other waterproof footwear of rubber or plastics, not elsewhere specified under 6401 (such as 640110 footwear incorporating a protective metal toe-cap, 640192 knee-high boots, etc.). Therefore, 640199 specifically refers to waterproof footwear of rubber or plastics other than footwear incorporating a protective metal toe-cap, knee-high boots, ankle boots, etc. This product is classified under 640199 because both the outer sole and upper are of rubber or plastics and it has a waterproof function, meeting the description of heading 6401. If the upper is of textile materials, it should be classified under 6402; if the upper is of leather, it should be classified under 6403. If it is footwear incorporating a protective metal toe-cap, it is classified under 640110; if it is knee-high boots, it is classified under 640192. Therefore, 640199 is the residual subheading under 6401 for other waterproof footwear not specifically enumerated.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (rubber, plastics, leather, textile materials, etc.). This chapter divides headings by upper material and outer sole material, and distinguishes between waterproof and non-waterproof, sports footwear, slippers, etc. The chapter notes specify goods not included, such as footwear with textile uppers and rubber/plastic outer soles (classified under Chapter 64), but certain special-purpose footwear (such as orthopedic footwear) may be classified under other chapters.
Heading
Heading 6401 covers waterproof footwear with outer soles and uppers of rubber or plastics, where the uppers are not stitched or riveted but formed by molding, vulcanizing, bonding, or otherwise directly shaping rubber or plastics. It includes various rain boots, waterproof boots, waterproof sports shoes, etc., but excludes waterproof footwear with textile or leather uppers (classified under 6402 or 6403, etc.).
Digit Breakdown
Code 640199 is a 6-digit subheading: the first 2 digits "64" indicate Chapter 64 footwear; digits 3-4 "01" indicate heading 6401, i.e., waterproof footwear with outer soles and uppers of rubber or plastics; digits 5-6 "99" indicate subheading 640199, i.e., other waterproof footwear of rubber or plastics, not elsewhere specified under 6401 (such as 640110 footwear incorporating a protective metal toe-cap, 640192 knee-high boots, etc.). Therefore, 640199 specifically refers to waterproof footwear of rubber or plastics other than footwear incorporating a protective metal toe-cap, knee-high boots, ankle boots, etc.
Classification Basis
This product is classified under 640199 because both the outer sole and upper are of rubber or plastics and it has a waterproof function, meeting the description of heading 6401. If the upper is of textile materials, it should be classified under 6402; if the upper is of leather, it should be classified under 6403. If it is footwear incorporating a protective metal toe-cap, it is classified under 640110; if it is knee-high boots, it is classified under 640192. Therefore, 640199 is the residual subheading under 6401 for other waterproof footwear not specifically enumerated.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the style and use of the footwear, such as "rubber rain boots", "plastic waterproof shoes", etc. Material: The specific materials of the upper and outer sole, such as "rubber upper", "plastic outer sole", which must be consistent with HS code requirements. Style: The style of the footwear, such as "knee-high boots", "ankle boots", "short boots", etc., to distinguish between different subheadings. Waterproof: Clearly declare whether the footwear has a waterproof function, which must meet the waterproof requirements of heading 6401. Brand: Declare the brand of the goods (if any); if there is no brand, indicate "no brand". Specifications and Model: Declare the size, model, etc. of the footwear, such as "size 42", "model ABC". Packaging: Declare the packaging method, such as "carton packing", "plastic bag packing", etc. Product Name: Rubber waterproof boots; Material: rubber upper, rubber outer sole; Style: short boots; Waterproof: yes; Brand: no brand; Specifications and Model: size 42; Packaging: carton packing. Mistakenly classifying waterproof footwear with textile uppers under 640199, when it should actually be classified under 6402. Failing to distinguish footwear incorporating a protective metal toe-cap; if it is protective footwear, it should be classified under 640110. Ignoring the style and mistakenly classifying knee-high boots under 640199, when they should actually be classified under 640192.
Product Name
The Chinese and foreign language names of the declared goods, which should accurately reflect the style and use of the footwear, such as "rubber rain boots", "plastic waterproof shoes", etc.
⚠️ Declaring only "shoes" or "boots" without specifying material and waterproof characteristics.
Material
The specific materials of the upper and outer sole, such as "rubber upper", "plastic outer sole", which must be consistent with HS code requirements.
⚠️ Vaguely declaring "rubber" without distinguishing between upper and outer sole.
Style
The style of the footwear, such as "knee-high boots", "ankle boots", "short boots", etc., to distinguish between different subheadings.
⚠️ Failing to specify the style, making it impossible to determine whether it falls under subheadings such as 640192.
Waterproof
Clearly declare whether the footwear has a waterproof function, which must meet the waterproof requirements of heading 6401.
⚠️ Declaring non-waterproof footwear as waterproof.
Brand
Declare the brand of the goods (if any); if there is no brand, indicate "no brand".
⚠️ Omitting brand information or making false declarations.
Specifications and Model
Declare the size, model, etc. of the footwear, such as "size 42", "model ABC".
⚠️ Failing to provide specifications and model, affecting classification.
Packaging
Declare the packaging method, such as "carton packing", "plastic bag packing", etc.
⚠️ Ignoring packaging information.
Example： Product Name: Rubber waterproof boots; Material: rubber upper, rubber outer sole; Style: short boots; Waterproof: yes; Brand: no brand; Specifications and Model: size 42; Packaging: carton packing.
Common Mistakes：
Mistakenly classifying waterproof footwear with textile uppers under 640199, when it should actually be classified under 6402.
Failing to distinguish footwear incorporating a protective metal toe-cap; if it is protective footwear, it should be classified under 640110.
Ignoring the style and mistakenly classifying knee-high boots under 640199, when they should actually be classified under 640192.
🎯 Classification Logic
The core criteria for classification are: both the upper and outer sole are of rubber or plastics; it has a waterproof function; it is not footwear incorporating a protective metal toe-cap; it is not knee-high boots or other specific styles. Chapter notes, heading texts, and subheading notes should be consulted to ensure compliance with the description of 640199. 640110 Footwear incorporating a protective metal toe-cap: 640110 specifically refers to waterproof footwear incorporating a protective metal toe-cap, while 640199 does not include footwear incorporating a protective metal toe-cap. 640192 Knee-high boots: 640192 covers waterproof knee-high boots, while 640199 covers other waterproof footwear that is not knee-high. 6402 Other footwear with outer soles and uppers of rubber or plastics: Footwear under heading 6402 has textile uppers, while 6401 footwear has rubber or plastic uppers. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: 6403 footwear has leather uppers, while 6401 footwear has rubber or plastic uppers. Are both the upper and outer sole of rubber or plastics? Does it have a waterproof function? Is it incorporating a protective metal toe-cap? Is it knee-high boots? Does it fall under other unspecified subheadings under 6401?
Basis
The core criteria for classification are: both the upper and outer sole are of rubber or plastics; it has a waterproof function; it is not footwear incorporating a protective metal toe-cap; it is not knee-high boots or other specific styles. Chapter notes, heading texts, and subheading notes should be consulted to ensure compliance with the description of 640199.
Confused Codes：
640110 - Footwear incorporating a protective metal toe-cap
640110 specifically refers to waterproof footwear incorporating a protective metal toe-cap, while 640199 does not include footwear incorporating a protective metal toe-cap.
640192 - Knee-high boots
640192 covers waterproof knee-high boots, while 640199 covers other waterproof footwear that is not knee-high.
6402 - Other footwear with outer soles and uppers of rubber or plastics
Footwear under heading 6402 has textile uppers, while 6401 footwear has rubber or plastic uppers.
6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
6403 footwear has leather uppers, while 6401 footwear has rubber or plastic uppers.
Self-Check：
✓ Are both the upper and outer sole of rubber or plastics?
✓ Does it have a waterproof function?
✓ Is it incorporating a protective metal toe-cap?
✓ Is it knee-high boots?
✓ Does it fall under other unspecified subheadings under 6401?
❓ FAQ
How to determine whether footwear falls under HS code 640199? First confirm that both the upper and outer sole are of rubber or plastics and that it has a waterproof function; then exclude specific subheadings such as footwear incorporating a protective metal toe-cap (640110) and knee-high boots (640192); finally classify under 640199. Are the HS codes for rubber rain boots and plastic rain boots the same? If both have rubber or plastic uppers and outer soles and meet waterproof conditions, they are generally both classified under 640199, but care must be taken to declare materials accurately. Under which code should waterproof footwear with textile uppers be classified? It should be classified under 6402, with the specific subheading determined by the outer sole material and style, such as 640219, etc. What are common errors in the declaration elements for 640199? Common errors include failing to distinguish between upper and outer sole materials, failing to specify the style, declaring non-waterproof footwear as waterproof, and omitting brand and specifications and model, etc. How to check the tariff rate for 640199? You can check the latest tariff rate by entering HS code 640199 on the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff inquiry tools, and note that tariff rates may change. For cross-border e-commerce sales of rubber waterproof shoes, how should the HS code be selected? It should be determined based on the upper and outer sole materials, whether waterproof, style, etc. If it meets the conditions of 6401, classify under 640199; otherwise, classify under other chapters. What is the main difference between 640199 and 640192? 640192 specifically refers to knee-high boots, while 640199 covers other waterproof footwear that is not knee-high. Classification should be determined by the height of the boot shaft. If footwear incorporates a metal toe-cap, under which code should it be classified? It should be classified under 640110, footwear incorporating a protective metal toe-cap, regardless of whether it is waterproof, as long as it incorporates a protective metal toe-cap it is classified under this subheading.
Q: How to determine whether footwear falls under HS code 640199?
A: First confirm that both the upper and outer sole are of rubber or plastics and that it has a waterproof function; then exclude specific subheadings such as footwear incorporating a protective metal toe-cap (640110) and knee-high boots (640192); finally classify under 640199.
Q: Are the HS codes for rubber rain boots and plastic rain boots the same?
A: If both have rubber or plastic uppers and outer soles and meet waterproof conditions, they are generally both classified under 640199, but care must be taken to declare materials accurately.
Q: Under which code should waterproof footwear with textile uppers be classified?
A: It should be classified under 6402, with the specific subheading determined by the outer sole material and style, such as 640219, etc.
Q: What are common errors in the declaration elements for 640199?
A: Common errors include failing to distinguish between upper and outer sole materials, failing to specify the style, declaring non-waterproof footwear as waterproof, and omitting brand and specifications and model, etc.
Q: How to check the tariff rate for 640199?
A: You can check the latest tariff rate by entering HS code 640199 on the official website of the General Administration of Customs, China International Trade Single Window, or professional tariff inquiry tools, and note that tariff rates may change.
Q: For cross-border e-commerce sales of rubber waterproof shoes, how should the HS code be selected?
A: It should be determined based on the upper and outer sole materials, whether waterproof, style, etc. If it meets the conditions of 6401, classify under 640199; otherwise, classify under other chapters.
Q: What is the main difference between 640199 and 640192?
A: 640192 specifically refers to knee-high boots, while 640199 covers other waterproof footwear that is not knee-high. Classification should be determined by the height of the boot shaft.
Q: If footwear incorporates a metal toe-cap, under which code should it be classified?
A: It should be classified under 640110, footwear incorporating a protective metal toe-cap, regardless of whether it is waterproof, as long as it incorporates a protective metal toe-cap it is classified under this subheading.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.