6402 99 980 0 — Footwear with outer soles of rubber or of plastics and uppers of plastics, with in-soles of a length of >= 24 cm, for women (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, orthopaedic footwear and footwear which cannot be identified as men's or women's)
Footwear with outer soles of rubber or of plastics and uppers of plastics, with in-soles of a length of >= 24 cm, for women (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, orthopaedic footwear and footwear which cannot be identified as men's or women's)
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.
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
None: dual use, 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
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
- 64Footwear, gaiters and the like; parts of such articles
- 6402Footwear with outer soles and uppers of rubber or plastics (excl. waterproof footwear of heading 6401, orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear)
- 6402 99Footwear with outer soles and uppers of rubber or plastics (excl. covering the ankle or with upper straps or thongs assembled to the sole by means of plugs, waterproof footwear of heading 6401, sports footwear, orthopaedic footwear and toy footwear)
- 6402 99 98Footwear with outer soles of rubber or of plastics and uppers of plastics, with in-soles of a length of >= 24 cm, for women (excl. footwear covering the ankle, with a vamp made of straps or which has one or more pieces cut out, or incorporating a protective metal toecap, indoor or sports footwear, waterproof footwear in heading 6401, orthopaedic footwear and footwear which cannot be identified as men's or women's)
- 6402 99 980 0you are here
Explanatory notes to heading 6402 2 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.
6402 Other shoes with sole and top of rubber or plastic: – sports shoes: 6402 12 – – ski boots, running ski shoes and snowboard boots 6402 19 – – other 6402 20 – shoes with the top of straps or strips attached to the sole with rivets – other shoes: 6402 91 – covering the ankle 6402 99 – other
This heading covers footwear with outer soles and uppers of rubber or plastics, other than that of heading 6401. Footwear falls in this heading even if it is made partly of one and partly of another of the above materials (i.e., the outer sole may be of rubber and the upper of fabric with an outer layer of plastics visible to the naked eye; no account is taken of any resulting change of colour). The heading includes, inter alia: (a) ski-boots consisting of several moulded parts held together by nails or other similar fasteners; (b) clogs without a back or quarters and with an upper made in one piece and usually attached to the sole or platform by nails; (c) slippers or mules without a back or quarters and with an upper made in one piece or assembled by any means other than stitching, and stitched to the sole; (d) sandals consisting of a strap passing over the instep and a back or a strip and a back, attached to the sole by any means; (e) sandals made entirely of straps or strips, in which the straps or strips are attached to the sole by means of plugs inserted into and secured in holes in the sole; (f) non-waterproof footwear made in one piece (e.g., bathing slippers).
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 applyWhether 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
- 6402Into RussiaProhibited
Товары происхождения либо отправления Украины
Прочая обувь с подошвой и с верхом из резины или пластмассы
Countries: Украина
Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83
Veterinary and sanitary control
Goods fall under supervision by their type and characteristics
Sanitary and epidemiological supervision (control)
rule for the whole chapter 64Продукция (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 мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether 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)
- 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)
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.
Payments on import
Duty for this code: EUR 0.28/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%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
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:
- 6402 из (кроме 6402 12, 6402 19 000 0) — Прочая обувь на подошве из резины или пластмассы и с верхом из пластмассы, для детей (за исключением спортивной)
- 6402 из (кроме 6402 12, 6402 19 000 0) — Прочая обувь на подошве и с верхом из резины, для детей (за исключением спортивной)
OKPD2 code
The match is set for the whole subheading, by the first six digits of the code
- 15.20.12 — Обувь на подошве и с верхом из резины или пластмассы, кроме водонепроницаемой или спортивной обуви
- 15.20.31 — Обувь 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.