HS Code 6401.99 — Waterproof rubber boots covering the knee and wellington boots without metal toe protection | South Africa Import & Export

JLog handles e-commerce fulfilment, picking, packing, and same-day dispatch for footwear retailers shipping under HS Chapter 64. Learn more

If you landed here looking for “Wellington boots covering the knee”, you’re in the wrong code. HS 6401.99 is the residual line for waterproof footwear that does NOT cover the ankle and does NOT have a metal toe-cap — short rubber rain boots, plastic galoshes, low-cut waterproof clogs.

What this HS code covers

Heading 6401 is the part of Chapter 64 reserved for waterproof footwear where the upper and the sole are made of rubber or plastic and joined together without stitching, riveting, nailing, screwing or plugging. The WCO defines it as “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” (WCO Harmonized System 2022, heading 6401 chapeau).

The heading splits into three subheadings, and the boundary between them is physical. 6401.10 is footwear with a protective metal toe-cap — industrial safety gumboots. 6401.92 is footwear that covers the ankle but not the knee — classic ankle-height rubber boots. 6401.99 is everything else: waterproof footwear that does NOT cover the ankle and does NOT incorporate a metal toe-cap. In practice this captures short rubber rain shoes, PVC galoshes worn over normal shoes, plastic clogs designed to be waterproof, child slip-ons and low-cut moulded yard footwear. If your boot reaches above the ankle bone it is not 6401.99, it is 6401.92 — and that single physical measurement decides which tariff line your shipment belongs in.

South African trade picture

South Africa’s imports under HS 6401.99 grew sharply over the three years to 2023. According to UN Comtrade data via WITS (reporter ZAF, HS 640199), SA imported USD 0.573 million in 2021, USD 1.046 million in 2022 and USD 1.482 million in 2023 — a 159% increase over two years. The 2024 country-detail figures were not available at time of writing.

The supplier mix shifted in 2023. Vietnam overtook China by value, accounting for USD 878,000 or 59.3% of imports, with China second at USD 424,000 or 28.6%, followed by Germany (6.5%), Spain (1.5%) and Thailand (1.2%) (UN Comtrade via WITS, reporter ZAF, HS 640199, 2023). By unit volume the picture flips. China shipped 237,274 pairs at an average USD 1.79 per pair while Vietnam shipped 41,052 pairs at USD 21.39 per pair — a twelve-fold price gap of the kind that historically attracts anti-dumping attention on Chinese footwear into South Africa.

Duties and VAT

The standard Most Favoured Nation duty rate for HS 6401.99 is approximately 30% ad valorem under SARS Schedule 1 Part 1 (SARS Tariff Book, 2026). Verify the current rate on the live SARS Tariff Book before you commit to a landed-cost quote — Chapter 64 lines are reviewed periodically and ITAC can recommend changes.

VAT is the standard 15%, applied by SARS to the customs value plus the duty payable plus a 10% added-tax-value uplift. That uplift is automatic on imported goods, which means the effective VAT charge on a duty-paid consignment runs slightly higher than a flat 15% of FOB.

Preferential rates can apply where origin is properly certified. Goods of SADC origin — including Lesotho-manufactured pairs — enter SACU duty-free under a valid SADC Certificate of Origin. EU-origin pairs may qualify for the EU-SACU Economic Partnership Agreement preference with an EUR.1 movement certificate, which matters for the German, Italian and Spanish suppliers that appear regularly in the data. AfCFTA preference is being phased in line by line and importers should check the current AfCFTA SA tariff offer before claiming it.

Anti-dumping risk persists on Chinese-origin footwear under Chapter 64. South Africa has a long-running history of ITAC investigations into Chinese footwear imports, and the unit-price gap visible in the 2023 trade data is consistent with that risk. Importers should check the current ITAC active investigations register and the Government Gazette for any live anti-dumping or safeguard determination covering their specific HS line and country of origin before relying on the 30% MFN figure alone.

Documents and compliance

SARS scrutinises Chapter 64 entries closely because the classification turns on physical details that are easy to mislabel on an invoice. Your commercial invoice needs to describe the upper material, the sole material, the assembly method (moulded versus stitched) and the height of the boot relative to the ankle. Vague descriptions like “rubber boots” invite stop-notes and physical inspection.

Documents typically required for an HS 6401.99 import into South Africa:

• Commercial invoice with full material breakdown and explicit statement of assembly method (moulded / vulcanised / not stitched)
• Packing list with carton dimensions and pair counts
• Bill of lading or air waybill
• SAD 500 customs declaration prepared by your clearing agent
• Certificate of Origin — SADC EUR.1 or AfCFTA equivalent if claiming preference, and standard non-preferential origin for anti-dumping verification on China-origin shipments
• NRCS Letter of Authority under the applicable compulsory specification if the boots are marketed for children or as safety footwear
• Written SARS tariff determination if the boot height is borderline between 6401.92 and 6401.99

Common mistakes

The ankle hinge is the single most common error. Importers see a moulded rubber boot, default to 6401.99 because the URL or a Google snippet mentioned it, and miss that the upper crosses the ankle bone — which moves the goods to 6401.92. The duty rate is the same but the line item, the volumes and the anti-dumping exposure are different, and SARS can and does reclassify on inspection. Measure the sample against the ankle bone before you commit a code.

The stitching question is the other classic trap. Heading 6401 only covers footwear where the upper is joined to the sole WITHOUT stitches, rivets or nails. A fashion rain boot that looks moulded but has decorative stitching across the toe is not 6401 at all — it falls to heading 6402, where the duty calculation and the anti-dumping exposure are different. If your manufacturer changes the construction between samples, the HS code changes with it.

Quoting a specific anti-dumping margin without a gazette reference is the third trap. Margins change. Get the live ITAC reference before you commit to a landed cost. And the children’s-footwear NRCS Letter of Authority routinely catches first-time importers — apply for it before the container ships, not after it arrives.

How JLog handles it

JLog clears HS 6401.99 imports through SARS at our Woodstock office in Cape Town. We confirm the classification against the sample before the consignment ships, prepare the SAD 500 with the correct material description and assembly method, check current ITAC determinations for the origin in question, and arrange ocean or air freight from Vietnam, China and the EU lanes that show up most often in this code. If your boot height is borderline between 6401.92 and 6401.99 we will apply for a written SARS tariff determination so you are not paying for inspections and reclassifications after arrival.

CTA

Measure the ankle. Check the stitching. Then get a quote: jlog.co.za/get-a-quote