Tariff number 6403910000 10 - Other footwear

Preferential rules of origin for 6403910000

What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.

• Autonomous Trade Preferences (Western Balkans) · Kosovo

  EU-Chile Association Agreement · Chile

  EU-Algeria Association Agreement · Algeria

  EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland

  EU-Egypt Association Agreement · Egypt

  EU-Georgia DCFTA · Georgia

  Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam

  EU-Iceland FTA · Iceland

  EU-Jordan Association Agreement · Jordan

  EU-Jordan Association Agreement (relaxed rules, 2016) · Jordan

  EU-Lebanon Association Agreement · Lebanon

  EU-Morocco Association Agreement · Morocco

  EU-Moldova DCFTA · Moldova

  Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye

  EU-Singapore FTA · Singapore

  EU-Tunisia Association Agreement · Tunisia

  EU-Ukraine DCFTA · Ukraine

  Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

• EPA CARIFORUM

  EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya

  EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands

  EU-Palestine Interim Association Agreement · Palestine

  EPA SADC · South Africa

  Footwear, gaiters and the like; except for: / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

• EU-Canada CETA · Canada

  A change from any other heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64.06.

• EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru

  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

  With a customs value above 24 euro, / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

  With a customs value of 24 euro or less / or: Manufacture in which the uppers of footwear of heading 6406 used are originating

• EPA Eastern and Southern Africa

  Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof / or: Manufacture in which all the materials used are classified within a heading other than that of the product

• EU-Israel Association Agreement · Israel

  Footwear / or: Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

• EU-Japan EPA · Japan

  CC; CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and MaxNOM 50 % (EXW); or CTH except from headings 64.01 to 64.05 and from assemblies of uppers affixed to inner soles of subheading 6406.90 and RVC 55 % (FOB).

• EU-Korea FTA · South Korea

  Footwear, gaiters and the like; parts of such articles; except for: / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 / or: Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

• EU-Central America Association Agreement

  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather

  — with customs value above 24 EUR / or: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406

  — with customs value of 24 EUR or less / or: Manufacture from materials of any heading, except that of the product and uppers of heading 6406

Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets

Legal and explanatory notes for 6403910000

Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex

EU classification regulations for 6403910000

Commission regulations that classified specific goods under this code. They bind customs in every member state for identical goods.

• 6403 91 13 Sep 23, 2009 · Regulation on EUR-Lex
  Boot which covers the ankle. The sole of the boot is made of rubber, yet the majority of the outer sole is cut away and allows inserts holding different outer soles to be inserted into the hollowed out area of the sole.

  The boots are put up in a set for retail sale together with two pairs of inserts, each holding different outer soles, and a metal tool needed to attach the inserts. One pair of inserts holds outer soles of rubber which have a deeply carved sole typical for trekking boot soles. The other pair of inserts holds outer soles of textile material (approximately 8 mm of felt), which can be used when walking in shallow water according to the importer’s documentation. The sole of the boot retains a small part of the outer sole, an almost continuous rim around the edge of the sole. This small part of the outer sole is of rubber matching the trekking sole insert. The footwear cannot be used without the inserts. The insoles have a length of more than 24 cm. The upper of the boot is made up of different leather pieces sewn together leaving ‘windows’ into which nine metallic-mesh pieces and four textile pieces are sewn. The leather makes up the greater part of the external surface area of the upper. The inside of the boot is lined with textile material. The boot is neither waterproof nor water resistant. The footwear can be used by men and women. (trekking boot) (See photographs Nos 650 A, 650 B and 650 C) (*1)

  Reasons

  Classification is determined by General Rules 1, 2(a), 3(b) and 6 for the interpretation of the Combined Nomenclature, note 4(a) and (b) to Chapter 64 and the wording of CN codes 6403 , 6403 91 and 6403 91 13 . Since the typical trekking boot rubber outer sole inserts match the boot uppers, this footwear is intended to be used and assembled essentially as a trekking boot. Moreover, the small part of the outer soles retained around the edges of the soles of the boots, matches exactly the trekking sole inserts. Whereas, the indented use of the textile outer sole inserts is not obvious. Their use in water can only be very limited, because the upper of the boot is neither waterproof nor water resistant. Consequently, the textile sole inserts are accessories meant to be used in specific situations only and, thus, enhancing the use of the product. The boots and the rubber sole inserts have therefore to be classified as complete but unassembled footwear within the meaning of GIR (General rules for the interpretation of the Combined Nomenclature) 2(a), second sentence. The part of the sole of the assembled footwear in contact with the ground is of rubber within the meaning of note 4(b) to Chapter 64 and, thus, the footwear has outer soles of rubber. Given that the leather material makes up the greatest external surface area of the upper of the footwear, the material of the upper of the boots is leather within the meaning of note 4(a) to Chapter 64. The textile sole inserts are put up in a set for retail sale together with the unassembled trekking boot and the metal tool needed for assembling the footwear. That set is to be classified as if it consisted of the trekking boots only, because the trekking boots give the set its essential character within the meaning of GIR 3(b). The textile sole inserts and the metal tool are only accessories to the footwear. Thus, the set is to be classified as footwear with outer soles of rubber and uppers of leather.

• 6403 91 13 Dec 23, 1992 · Regulation on EUR-Lex

  Training shoes which cover the ankle with in-soles of not less than 24 cm, outer soles of coarsely patterned rubber and uppers of leather (84 % and plastics (16 %) completely covering an inner shell of textile material which could not itself serve as the outer part of the upper. The leather and plastics are sewn onto the shell. (See sketch No 9)

  Reasons

  Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, by notes 3 and 4 (a) and the additional note 1 to Chapter 64 and by the wording of CN codes 6403, 6403 91 and 6403 91 13

UK advance tariff rulings for 6403910000

Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.

• UK 6403911390 Valid Feb 19, 2024 to Feb 18, 2027 · Ruling 600009880 on GOV.UK

  A Unisex Boot covering the ankle with a detachable gaiter which covers the ankle and no part of the calves when the gaiter is not attached and has an insole of 24cm or over. The composition of the boot without the gaiter attached comprises of: Upper: 42% Leather, 38% PVC, 20% Elastic Sole: 100% PVC When the gaiter is attached, the composition of the upper is as follows: 86% Textile, 14% PVC and the sole remains unchanged. The gaiter zips over the top of the boots upper and covers it and the composition of the gaiter as a standalone item is 100% textile.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 6 has been used to classify this product to subheading level 640391 - Other footwear, not elsewhere specified; covering the ankle 8 Digit Code 64039113 - Covering the ankle but no part of the calf, with insoles of a length of 24cm or more; footwear which cannot be identified as men's or women's footwear 10 digit code 6403911390 - Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like …

• UK 6403911390 Valid May 12, 2025 to May 11, 2028 · Ruling 600012927 on GOV.UK

  Unisex Boot. Covering the ankle but no part of the calf. Made of 100% hair on leather uppers with a leopard effect printed. Outer soles made of plastic (PVC). With laces and an insole length exceeding 24 cm.

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 6 has been used to classify the goods to subheading level 640391 - Other footwear; covering the ankle 8 Digit Code 64039113 - Covering the ankle but no part of the calf, with insoles of a length; Of 24 cm or more; Footwear which cannot be identified as men's or women's footwear 10 Digit Code 6403911390 - Other than sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like Also classified in accordance with: Chapter …

• UK 6403919300 Valid Aug 27, 2025 to Aug 26, 2028 · Ruling 600013544 on GOV.UK

  Ladies Elongated Boots Used to protect the feet and lower legs, offering ankle support/weather resistance. Made from: Upper: Leather (Bovine), Polyamide/Nylon. Lining: Polyester, Polyamide/Nylon, Polyurethane. Soles: Rubber. Made by attaching the upper materials to the sole. Nett Weight: 1.5 kg. Packaged in cardboard boxes with tissue paper. Sizes 3 - 8 Insoles of 24 cm or more

  Justification

  Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 6403 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather GIR 5 b has been used to identify the type of packaging - cardboard boxes with tissue paper. GIR 6 has been used to classify the goods to subheading level 640391 – Other footwear; covering the ankle 8 Digit Code 64039193 - Other than elsewhere specified; with insoles of a length of 24 cm or more; Footwear which cannot be identified as men's or women's footwear Also classified in accordance with: Chapter 64 Note 4(a) Harmonised System Explanatory …

Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.

Restrictions and flags for 640391

• Russia sanctions: import ban Regulation (EU) No 833/2014, Annex XXI 6403

  Art. 3i, goods generating significant revenue for Russia

  Read the act on EUR-Lex
• Russia sanctions: export ban Regulation (EU) No 833/2014, Annex XVIII 64039100

  Covers only part of the goods under this code (act names 64039100).

  Art. 3h, luxury goods, banned above EUR 300 per item unless the annex says otherwise. only part of the code: Covering the ankle

  Read the act on EUR-Lex

For orientation only. Check the act before you rely on a flag; thresholds, derogations and exceptions are not shown in full.

Tariff quotas for 640391

• Exhausted 09.0104 Origin: Handicrafts (AR, BD, BO, BR, CL, EC, GT, HN, ID, IN, IR, LA, LK, MX, MY, PA, PE, PH, PK, PY, SV, TH, UY

  Handicrafts (non-textile)

  Jan 1, 2026 – Dec 31, 2026

  0 Euro

  Balance left (0%)

  Volume 1,800,000

Source: European Commission, tariff quota reports, as of Oct 30, 2026. Balances change daily.

EU trade in 2025 for 640391

Extra-EU imports

€1.7B

76,871 t

Extra-EU exports

€1.1B

Top origin countries by import value

1. China €422.3M
2. Vietnam €396.3M
3. India €272.6M
4. Bangladesh €76.6M
5. Indonesia €56.1M

CN8 codes below this code: 9. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.

Tariff changes for 640391 since 2016

• Jul 2020 8 codes Code added

Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.

UK import duty for 640391

• 4%
• 8%

Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.

Import VAT in the EU

• Austria 20 %
• Belgium 21 %
• Bulgaria 20 %
• Croatia 25 %
• Cyprus 19 %
• Czechia 21 %
• Denmark 25 %
• Estonia 24 %
• Finland 25.5 %
• France 20 %
• Germany 19 %
• Greece 24 %
• Hungary 27 %
• Ireland 23 %
• Italy 22 %
• Latvia 21 %
• Lithuania 21 %
• Luxembourg 17 % maybe 3 %
• Malta 18 %
• Netherlands 21 %
• Poland 23 %
• Portugal 23 %
• Romania 21 %
• Slovakia 23 %
• Slovenia 22 % maybe 9.5 %
• Spain 21 %
• Sweden 25 %

Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.

Rules of origin

Information

HS Code structure

HS Code tree structure