6401.92.90.60

Other

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: Other footwear: Covering the ankle but not covering the knee: Other: Other

Unit: prs. Heading: 6401 Chapter: 64 As of May 1, 2026

Duty rates

No active duty rates published for this code.

The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.

Trade measures (Chapter 99)

9903.03.01

The duty provided in the applicable subheading + 10%

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.02

The duty provided in the applicable subheading

Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026

Effective from February 24, 2026 through July 24, 2026

9903.03.03

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.04

The duty provided in the applicable subheading

Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.05

The duty provided in the applicable subheading

Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.06

The duty provided in the applicable subheading

Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter

Effective from February 24, 2026 through July 24, 2026

9903.03.07

The duty provided in the applicable subheading

Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter

Applies to origin: CA

Effective from February 24, 2026 through July 24, 2026

9903.03.08

The duty provided in the applicable subheading

Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter

Applies to origin: MX

Effective from February 24, 2026 through July 24, 2026

9903.03.09

The duty provided in the applicable subheading

Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter

Applies to origin: CR, SV, GT, HN, NI, DO

Effective from February 24, 2026 through July 24, 2026

9903.03.10

The duty provided in the applicable subheading

Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering

Effective from February 24, 2026 through July 24, 2026

9903.03.11

The duty provided in the applicable subheading

Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds

Applies to origin: IL

Effective from February 24, 2026 through July 24, 2026

9903.88.15

LIST_3

The duty provided in the applicable subheading + 7.5%

Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Applies to origin: CN

Effective from September 24, 2018

Related CBP rulings

N357047 January 13, 2026

The tariff classification of various molded footwear from China

Detailed descriptions and digital photos for various styles of footwear were submitted with your request. All styles are said to be one-piece molded and consisting of 60 percent blown ethylene-vinyl acetate (EVA) and 40 percent rubber. They

H334880 May 8, 2025

Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Rubber Boots

The facts are based on the ruling request and associated materials submitted with the ruling request, including photographs, a description of the manufacturing process, and a description of your position regarding the tariff classification

H333417 May 8, 2025

Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Waterproof Rubber Boots for Women

The facts are based on the June 29, 2023 ruling request and associated materials submitted with the ruling request, consisting of photographs, a cost breakdown sheet, and a letter containing the manufacturing processes for the boots, reques

H334879 May 8, 2025

Tariff Classification and Eligibility for Preferential Tariff Treatment under the Dominican Republic-Central America-United States Free Trade Agreement (“DRCAFTA”) of Two Styles of Dipped Neoprene Rubber Boots Incorporating a Protective Metal Toe-Cap

1 The facts are based on your ruling request and associated materials submitted with the ruling request, including photographs, a document describing the dipped neoprene manufacturing process, and a letter containing the manufacturing proce

N346339 March 28, 2025

The tariff classification of children’s waterproof boots from China

However, the leather fibers are thinly applied on much of the outer soles but do not obscure the rubber/plastics material underneath. The flocking is not sufficient to be considered composition leather. It will be treated as a “similar atta

N345909 February 27, 2025

The tariff classification of a rubber waterproof boot from China

You have submitted a sample of a waterproof boot and a link to the website description. The sample will be returned. The Rubber Scout Boot, style # CHN17020, is a man’s, over the ankle, below the knee, waterproof boot. The external surface

N344162 December 11, 2024

The tariff classification of a vulcanized open heel shoe from China

Descriptive and pictorial information were submitted. The Women’s Kelmarsh Slip On – style number P31257 is a vulcanized rubber slip-on shoe. It is a below the ankle shoe, which has an open heel, and a closed toe. It is not considered prote

N341683 August 27, 2024

The tariff classification of footwear from Vietnam

The identity of the footwear components accompanied your second inquiry. The Base Camp WP Mule/NF0A8D9GKX9 style of footwear is a closed toe/closed heel, man’s, over the ankle shoe. The external surface area of the molded rubber/plastic upp

N340365 June 24, 2024

The tariff classification of children’s waterproof boots from Poland

You have submitted descriptive literature and photos. You intend to import children’s, closed toe, closed heel, over the ankle, below the knee, waterproof boots.

N338498 March 27, 2024

The tariff classification of boots from Austria

You submitted descriptive literature and samples. The samples will not be returned as requested. The footwear identified as # 3502343 - Kids Boots - Upper Rubber with Neoprene - Outer Sole: Rubber - Run Sole: Leather Covered is a children’s

N337117 January 12, 2024

The tariff classification of footwear from China

You have submitted descriptive literature, photographs, and four samples. The samples will not be returned as requested. Additional value information was received via email. Style SLSHORB004 is a closed toe/closed heel, above-the-ankle, bel

N337116 January 12, 2024

The tariff classification of footwear from China

The samples will not be returned as requested. Style # JSPTORB001 is a closed toe/closed heel, above-the-ankle, below-the-knee, toddler’s, rain boot. The boot is constructed using injection molding. The external surface area of the upper (e

Other codes in heading 6401

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Duty by origin country

The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 6401.92.90.60 from each major US trading partner.

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