Harmonized System Code Classification

6401926000
Classification: Waterproof footwear with outer soles and uppers of rubber or plastic, the uppers not fixed to the soles and not assembled by sewing, riveting, nailing, screwing, lacing or other similar methods: Other footwear: Covering the ankle but not the knee: Other: Footwear in which the external surface area of the sole and upper (including any attachments or reinforcements) is 90% or more polyvinyl chloride (PVC), whether or not lined or lined with PVC, but not lined or lined with other materials.

Explanation: This HS code applies to waterproof footwear where the upper is not fixed to the sole and is not assembled using traditional methods such as sewing or riveting. Specifically, it includes footwear that covers the ankle but not the knee, and where the external surface area of the sole and upper (including any attachments or reinforcements) is 90% or more made of polyvinyl chloride (PVC). These shoes may be lined with PVC, but cannot be lined with other materials.

Examples of Products: - PVC waterproof ankle boots for outdoor activities - PVC rain boots with a high percentage of PVC surface area - PVC-lined casual shoes that cover the ankle but not the knee - PVC sports shoes with non-traditional assembly methods - PVC hiking boots with reinforced soles made mostly of PVC