New search change query ›

HS heading: 6401

Waterproof 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

CN hierarchy: 64

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
17 % MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 64 — Chapter 64 - footwear, gaiters and the like; parts of such articles

EU Cellar CN2026 · Updated 2026-05-13 14:50

6401 Waterproof 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

Why this?
  • CHAPTER_NOTE_64_1 Chapter note

    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).
    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_64_2 Chapter note

    2For 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.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_64_3 Chapter note

    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.
    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
17 %

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • GSP-EBA – least-developed countries (Everything But Arms) 2005 0.0 %
    Tariff preference
  • GSP – general arrangement 2020 11.9 %
    Tariff preference
    FN TM547
  • Japan JP 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % standard import VAT into Sweden
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 26 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 6401 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources