6403 91 160 0 — Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length >= 24 cm (excl. 6403.11-00 to 6403.40.00)
Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length >= 24 cm (excl. 6403.11-00 to 6403.40.00)
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
Exempt if it is a medical device on the exemption list. 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
- 6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather (excl. orthopaedic footwear, skating boots with ice or roller skates attached, and toy footwear)
- 6403 91Footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (excl. incorporating a protective metal toecap, sports footwear, orthopaedic footwear and toy footwear)
- 6403 91 16Men's footwear with outer soles of rubber, plastics or composition leather, with uppers of leather, covering the ankle (but not the calf), with in-soles of a length >= 24 cm (excl. 6403.11-00 to 6403.40.00)
- 6403 91 160 0you are here
Explanatory notes to heading 6403 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.
6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: – sports footwear: 6403 12 – – ski-boots, cross-country ski footwear and snowboard boots 6403 19 – – other 6403 20 – footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 6403 40 – other footwear, incorporating a protective metal toe-cap – other footwear with outer soles of leather: 6403 51 – – covering the ankle 6403 59 – – other – other footwear: 6403 91 – – covering the ankle 6403 99 – – other
This heading covers footwear with uppers (see the General Explanatory Note, item (D)) of leather, and with outer soles (see the General Explanatory Note, item (C)) of: (1) rubber (as defined in Note 1 to Chapter 40); (2) plastics; (3) woven fabrics or other textile materials with an external layer of rubber or plastics visible to the naked eye, no account being taken of any resulting change of colour (see Note 3 (a) to this Chapter and the General Explanatory Note, item (E)); (4) leather (see Note 3 (b) to this Chapter); (5) composition leather (according to Note 3 to Chapter 41, the expression "composition leather" refers to materials with a basis of leather or leather fibre).
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
- 6403Into RussiaProhibited
Товары происхождения либо отправления Украины
Обувь с подошвой из резины, пластмассы, натуральной или композиционной кожи и с верхом из натуральной кожи
Countries: Украина
Указ Президента РФ от 22.10.2018 № 592; Постановление Правительства РФ от 29.12.2018 № 1716-83
- 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 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)
- Обувь специальная кожаная для защиты от общих производственных загрязнений и механических воздействий — declaration of conformity (part of the heading)
- Обувь специальная кожаная для защиты от повышенных температур, кроме обуви для пожарных — 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 6403 91: certificates 1,258, declarations 4,760.
- By technical regulation
- ТР ТС 017/20114,484ТР ТС 007/2011775ТР ТС 019/2011718ТР ЕАЭС 043/20174ТР ТС 005/20112
- Schemes
- 3д2,3634д2,2001с7153с5231д178The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ТОО «Текс»ТОО «КАЗЭКСПОАУДИТ»ТОО «ТДА СЕРВИС»
- Manufacturers outside the EAEU
- China1,693Italy777Türkiye580Germany144Spain137France134
Manufacturers of these goods →Check a supplier’s document by its number →
Payments on import
Duty for this code: EUR 1.25/pair. On top of the duty, on import into Russia you pay VAT of 22% (unless the goods are VAT-exempt) 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 VAT-exempt
The exemption under list No. 1042 applies if the goods match the description and are registered as a medical device:
- 6403 — Обувь ортопедическая 88 2180, 88 2280, 88 2380, 88 2480, 88 2580, 88 2680, 88 2780 (сложная и малосложная), обувь на аппараты и протезы, колодки ортопедические, вкладные ортопедические корригирующие приспособления (в том числе стельки, полустельки)
May be subject to 10% VAT
The 10% rate applies if the goods match a description from list No. 908:
- 6403 из (кроме 6403 12 000 0, 6403 19 000 0) — Обувь на подошве из резины, пластмассы, натуральной или композиционной кожи и с верхом из натуральной кожи, для детей (за исключением спортивной)
The right code is in the HS code search.