FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

Chapter 64 of the EU Customs Tariff covers footwear of all kinds, gaiters, leg guards and similar articles, and parts thereof. It is one of the most important commercial chapters, as the EU imports vast quantities of footwear, mainly from China, Vietnam, Indonesia and India. CN codes begin at heading 6401 (waterproof footwear with rubber or plastics outer soles and uppers) and end at heading 6406 (parts of footwear). Waterproof footwear (6401) includes wellington boots and rubber boots. Footwear with rubber or plastics outer soles and uppers (6402) is a broad category encompassing sports footwear, sandals and flip-flops. Footwear with rubber or plastics outer soles and leather uppers (6403) includes dress shoes, loafers and casual footwear. Footwear with rubber or plastics outer soles and textile uppers (6404) includes trainers, plimsolls and textile sports shoes. Footwear with outer soles of natural materials (6405) is a niche category. Parts of footwear (6406) include uppers, outer soles, insoles and other components. The classification of footwear depends on the material of the outer sole, the material of the upper, the intended use and the construction.

Duty rates on footwear are among the highest in the EU Customs Tariff. Waterproof footwear (6401) is subject to rates of 7% to 17%. Footwear of plastics (6402) carries rates of 8% to 17%. Footwear with leather uppers (6403) is subject to rates of 5% to 17%, with higher rates applying to sports footwear. Footwear with textile uppers (6404) carries rates of 7% to 17%. Parts of footwear (6406) have rates of 3% to 8%. Footwear from China is subject to additional anti-dumping duties on certain categories. Customs duty is supplemented by 23% VAT.

When classifying footwear, the correct identification of the outer sole material and the upper material is crucial, as these are the primary classification criteria. The upper is defined as the part covering the sides and upper part of the foot. Footwear with multiple upper materials is classified according to the material predominating by surface area. The intended use of the footwear must be considered: sports, skiing, protective, orthopaedic. The length of the inner sole determines whether footwear is classified as children's footwear.