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EAEU HS code

6401 92 900 0 — Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear)

Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear)

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Duty rate
EUR 0.75/pair

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
пар
Pair
Requirements and measures
20

None: EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22% or 10%

10% if the product matches one of the lines of List No. 908 below. Otherwise 22%.

Where it sits in the nomenclature

Section XII. Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair

  1. 64Footwear, gaiters and the like; parts of such articles
  2. 6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. orthopaedic footwear, toy footwear, skating boots with ice skates attached, shin-guards and similar protective sportswear)
  3. 6401 92Waterproof footwear covering the ankle, but not the knee, with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes (excl. incorporating a protective metal toecap, orthopaedic footwear, sports and toy footwear)
  4. 6401 92 90Waterproof footwear with uppers of plastic and outer soles of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes, covering only the ankle (excl. footwear incorporating a protective metal toecap, orthopaedic footwear, sports footwear, footwear with fixed attachments for skiing or skating, and toy footwear)
  5. 6401 92 900 0you are here

Explanatory notes to heading 6401 4 paragraphs

Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.

6401 Waterproof shoes with the sole and top of rubber or plastic, the top of which is not attached to the sole and is not connected to it by thread, hairpin, nail, screw, rivet, or any other similar method: 6401 10 shoes with a protective metal tray - other shoes: 6401 92 - covering the ankle, but not covering the knee 6401 99 - other

This heading covers waterproof footwear of which both the sole and the top (see paragraphs (C) and (D) of the general provisions) are made of rubber (as defined in Note 1 to Chapter 40), plastics or textile material with an outer layer of rubber or plastic visible to the naked eye (see Note 3 (a) to this Chapter), provided that the top is not fastened to the sole or connected to it by the processes described in the heading. This heading includes shoes intended to protect against the penetration of water or other liquids and, inter alia, certain types of boots, galoshes, bots and ski boots. Shoes belong to this heading even if they are made partly of one and partly of another of the foregoing materials (e.g. the sole may be made of rubber and the top of a textile material with the outer layer of plastic visible to the naked eye, without taking into account any subsequent change in colour). This heading includes, inter alia, footwear manufactured by any process described below: (1) Pressure molding.

According to this technology, the shoe, on which in some cases a textile "sock" is put, which subsequently forms the lining of the product, is placed in a mold containing a workpiece or filled with granules. The mold is closed and placed between the press plates, heated to a high temperature. Under the influence of temperature, the viscosity of the granules or blanks increases to a certain extent when they completely fill the space between the pad and the walls of the mold; the excess of the moldable material is removed through the exhaust holes, and its main mass is vulcanized (rubber) or solidified (polyvinyl chloride). After completion of the molding process, the finished product is removed from the mold and removed from the shoe. (2) Pressure casting. This technology is similar to pressure molding except that the workpieces or pellets used in the pressure molding process are replaced with a rubber or polyvinyl chloride mixture. The mixture is preheated so that its viscosity reaches the desired consistency for injection into the mold. (3) Formation of a viscous mass. According to this technology, the paste of polyvinyl chloride a or polystyrene is injected into the mold to form a coating, which solidifies, and the excess paste is removed through the exhaust holes. (4) Rotation casting. This process is similar to the formation of a viscous mass with the only difference that the coating in this case is formed when the paste is rotated in a closed mold. (5) Formation by immersion. With this technology, the hot mold is lowered into the paste (a process rarely used in the shoe industry). (6) Assembly during vulcanization. By this technology, a sulfur powder is added to the raw material (usually rubber or thermoplastics), and the mixture is passed through the press to form a flat sheet. The sheet is then cut (and in some cases calendered) into the shape of various parts of the bottom and top (i.e., on the allies, bolts, back nicks, socks, etc.). These parts are slightly heated so that the material becomes sticky, and then assembled on a shoe, the shape of which corresponds to the style of the shoe being manufactured. The assembled product is pressed against the shoe in such a way that all parts are glued together, and then vulcanized. Shoes produced using this technology are known in industry as "building up" shoes. (7) Connection and vulcanization. This technology is used to mold and vulcanize the sole and heel of rubber and attach them to a pre-assembled top in one technological operation. The sole is firmly attached to the top with a binder that hardens during vulcanization. (8) High frequency welding. By this technology, materials are fastened when exposed to temperature and pressure without the help of a binder.

(9) Cementing. By this process, pre-moulded soles or those cut from sheet are attached to the upper by means of an adhesive; pressure is then applied and the article is sent for drying. Although the pressure may be applied at an elevated temperature, the physical properties of the material used for the manufacture of the sole are in no way modified during this operation, since the sole attached to the upper is already formed in its finished state.

Official text adopted by a Recommendation of the EEC Board

Notes to chapter 64 — Footwear, gaiters and the like; parts of such articles 7 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover:

(a) disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;

(b) footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);

(c) worn footwear of heading 6309;

(d) articles of asbestos (heading 6812);

(e) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or

(f) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).

2. For the purposes of heading 6406, the term ‘parts’ does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606.

3. For the purposes of this chapter:

(a) the terms ‘rubber’ and ‘plastics’ include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and

(b) the term ‘leather’ refers to the goods of headings 4107 and 4112 to 4114.

4. Subject to note 3 to this chapter:

(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the term “sports footwear” means only:

(a) shoes intended for sport and having spikes, pins, stoppers, clamps, trimmings and similar appliances or having devices for fastening spikes, pins, stoppers, clips, trimmings or similar devices;

(b) skate shoes, ski boots and cross-country ski shoes, snowboard shoes, wrestling, boxing and cycling shoes.

Additional notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. In note 4 (a), the term “reinforcing parts” means all pieces of material (e.g. plastic or leather) attached to the outer surface of the top for strength, attached or not attached to the sole. After removing the reinforcing parts, the visible material should have the characteristics of the top, not the lining.

Sections covered with accessories or reinforcing parts should be counted when a decision is made on the design of the top.

2. Note 4(b) shall not, for classification purposes, take into account one or more layers of textile material which do not possess the properties normally required for use as soles (e.g., strength, durability, etc.).

What import requires

Russian bans and restrictions

May apply

Whether a measure applies to your goods is determined by the provisos in the “code” column. Measures are taken from the register as of the date the act was published; the act is named on every line

  • 6101 20 6101 30 6101 90 6116 10 200 0 6116 10 800 0 6201 30 000 0 6201 40 000 0 6201 90 000 0 6203 22 6203 23 6203 29 6203 42 6203 43 6203 49 6205 20 000 0 6205 30 000 0 6205 90 100 0 6207 91 000 0 6207 99 100 0 6207 99 900 0 6211 32 6211 33 6211 39 000 0 6216 00 000 0 6401 6402 19 000 0 6402 20 000 0 6402 91 6402 99 050 0 6402 99 100 0 6402 99 960 0 6403 19 000 0 6403 40 000 0 6403 91 160 0 6403 91 930 0 6403 91 960 0 6403 99 360 0 6403 99 960 0 6404 11 000 0 6404 19 900 0 6405 10 000 9 6405 20 990 0 6405 90 6505 00 300 0 6505 00 900 0 6506 10 6506 91 000 0Out of RussiaProhibited

    Товары двойного назначения

    Специальная одежда и обувь для защиты от поражающих факторов: химических, радиоактивных факторов, бактериологических (биологических) агентов; специальная одежда и обувь камуфлированной расцветки или защитного цвета для охоты, рыбалки и туризма, тактических игр, экипировки военизированных организаций (за исключением одежды и обуви для детей до 14 лет)

    Countries: Австралия, Албания, Андорра, Багамские Острова, Великобритания, государства — члены ЕС, Исландия, Канада, Лихтенштейн, Микронезия, Монако, Новая Зеландия, Норвегия, Республика Корея, Сан-Марино, Северная Македония, Сингапур, США, Тайвань, Украина, Черногория, Швейцария, Япония

    Постановление Правительства РФ от 09.03.2022 № 313 — until Dec 31, 2027

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 64
    Продукция (товары) для детей: игры и игрушки, постельное белье, одежда, обувь, учебные пособия, мебель, коляски, сумки (ранцы, рюкзаки, портфели и т. п.), дневники и аналогичные изделия, тетради, прочая канцелярская продукция (товары) из бумаги и картона, принадлежности канцелярские или школьные искусственные полимерные и синтетические материалы для изготовления продукции (товаров) детского ассортимента; Материалы для изделий (изделия), контактирующих с кожей человека, одежда, обувь; Средства индивидуальной защиты; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 019/2011Safety of personal protective equipment
    • Обувь специальная виброзащитная — declaration of conformity (part of the heading)
    • Обувь специальная кожаная и из других материалов для защиты от механических воздействий (проколов, порезов) — certificate of conformity (part of the heading)
    • Обувь специальная для защиты от скольжения, в том числе по зажиренным поверхностям — declaration of conformity (part of the heading)
    • Обувь специальная кожаная и из других материалов для защиты от нефти, нефтепродуктов, кислот, щелочей, нетоксичной и взрывоопасной пыли — certificate of conformity (part of the heading)
    • Обувь специальная кожаная и из других материалов для защиты от повышенных температур, кроме обуви для пожарных — certificate of conformity (part of the heading)
    • Обувь специальная кожаная и из других материалов для защиты от пониженных температур — certificate of conformity (part of the heading)
    • Комплект индивидуальный экранирующий для защиты от электрических полей токов промышленной частоты — certificate of conformity (part of the heading)
    • Одежда специальная и другие средства индивидуальной защиты от воздействия статического электричества — declaration of conformity (part of the heading)
    • Обувь специальная диэлектрическая из полимерных материалов — certificate of conformity (part of the heading)
    • Сапоги специальные резиновые формовые или литьевые из полимерных материалов для защиты от воды и растворов нетоксичных веществ — declaration of conformity (part of the heading)
    • Сапоги резиновые формовые, защищающие от нефти, нефтепродуктов и жиров (кроме продукции для пожарных) — certificate of conformity (part of the heading)
    • Сапоги специальные резиновые формовые, защищающие от воды, нефтяных масел и механических воздействий (кроме продукции для пожарных) — certificate of conformity (part of the heading)
    • Обувь специальная защитная от радиоактивных веществ и ионизирующих излучений — certificate of conformity (part of the heading)
    • Обувь специальная резиновая диэлектрическая — certificate of conformity (part of the heading)
  • ТР ТС 007/2011Safety of products intended for children and adolescents
    • Сапоги, сапожки, полусапожки, ботинки, полуботинки, туфли, сандалеты и другие виды обуви из юфти, хромовых кож, текстильных синтетических и искусственных материалов, резиновые, резинотекстильные и комбинированные, заявленные изготовителем как предназначенные для детей и подростков — certificate of conformity (part of the heading)
  • ТР ТС 017/2011Safety of light industry products
    • Обувь (сапоги, полусапоги, сапожки, полусапожки, ботинки, полуботинки, туфли, галоши и другие виды обуви из натуральной, искусственной и синтетической кожи, обуви резиновой, резинотекстильной, валяной, комбинированной, из текстильных, полимерных и других материалов) (кроме специальной, защитной, ведомственной) — declaration of conformity or certificate of conformity (part of the heading)
  • ТР ЕАЭС 050/2021About safety of products intended for civil defense and protection from emergency situations of natural and man-made character
    • средства защиты рук, ног, головы спасателя — certificate of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is done in practice

Valid documents in the EAEU unified register for subheading 6401 92: certificates 292, declarations 655.

By technical regulation
ТР ТС 017/2011558ТР ТС 007/2011226ТР ТС 019/2011148ТР ЕАЭС 043/20172ТР ТС 020/20111
Schemes
3д4241с2204д1461д723с65The letter after the scheme number shows the form: certification or declaration of conformity.
Most active certification bodies
ТОО «КАЗЭКСПОАУДИТ»ТОО «ТДА СЕРВИС»АО Региональный орган по сертификации и тестированию
Manufacturers outside the EAEU
China549Italy66Türkiye48Vietnam25Uzbekistan24Germany22

Manufacturers of these goods →Check a supplier’s document by its number →

Dual use

Expert review needed

Goods fall under control by their technical characteristics, regardless of the code. Supplying without a licence when one is required is a criminal offence

  • Раздел 1 · Категория 1. Специальные материалы и связанные с ними оборудование и снаряжение

    • Системы, оборудование и компоненты → Защитное снаряжение, аппаратура систем обнаружения и комплектующие изделия, не специально разработанные для военного применения:1.1.4.2 Защитные костюмы, перчатки и обувь, специально разработанные или модифицированные для защиты от любого из нижеприведенных поражающих факторов:

Checked: one control list of six: dual-use goods (Russian Government Decree No. 1299 of 19.07.2022). The other five lists (nuclear, nuclear dual-use, missile, chemical, biological) are not checked here.

Payments on import

Duty for this code: EUR 0.75/pair. On top of the duty, on import into Russia you pay VAT of 22% or 10% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

May be subject to 10% VAT

The 10% rate applies if the goods match a description from list No. 908:

  • 6401 из — Водонепроницаемая обувь на подошве из резины или пластмассы и с верхом из пластмассы или резины , верх которой не крепится к подошве и не соединяется с ней ни ниточным, ни шпилечным, ни гвоздевым, ни винтовым, ни заклепочным, ни каким-либо другим аналогичным способом, для детей (за исключением спортивной)
  • 6401 из — Водонепроницаемая обувь на подошве и с верхом из резины, верх которой не крепится к подошве и не соединяется с ней ни ниточным, ни шпилечным, ни гвоздевым, ни винтовым, ни заклепочным, ни каким-либо другим аналогичным способом, для детей (за исключением спортивной)
Calculate the whole deal →Quick payment estimate →

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 15.20.11 — Обувь водонепроницаемая на подошве и с верхом из резины или пластмассы, кроме обуви с защитным металлическим подноском

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.