6401.99.80.00

HS code 6401.99.80.00 (Chapter 64 "Footwear, gaiters"; 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"; Subheading 640199 "Other footwear") under the United States tariff schedule classifies "Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper)". United States customs apply MFN rate of Free, Column 2 rate 35%. Statutory unit of measure: prs.. 16 free trade agreement preferential rates are available for this code.