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:
Part of Chapter 64 — Footwear and Parts, Section XII.
Subheadings and tariff lines
6401.10.00.00Footwear incorporating a protective metal toe-cap
6401D01Other footwear:
6401.92Covering the ankle but not covering the knee:
6401.92.30.00Ski-boots and snowboard boots
6401.92D02Other:
6401.92.60.00Having 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
6401.92.90Other
6401.92.90.30Work footwear
6401.92.90.60Other
6401.99Other:
6401.99.10.00Covering the knee
6401.99D03Other:
6401.99.10.00D04Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather:
6401.99.30.00Designed for use without closures
6401.99.60.00Other
6401.99.10.00D05Other:
6401.99.80.00Having 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)
6401.99.90.00Other
Recent CBP rulings on heading 6401
N357047
January 13, 2026
The tariff classification of various molded footwear from China
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
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
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
N346339
March 28, 2025
The tariff classification of children’s waterproof boots from China
N345909
February 27, 2025
The tariff classification of a rubber waterproof boot from China
N344162
December 11, 2024
The tariff classification of a vulcanized open heel shoe from China
N341683
August 27, 2024
The tariff classification of footwear from Vietnam
N340365
June 24, 2024
The tariff classification of children’s waterproof boots from Poland
N338498
March 27, 2024
The tariff classification of boots from Austria
N337117
January 12, 2024
The tariff classification of footwear from China
N337116
January 12, 2024
The tariff classification of footwear from China
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