UK Integrated Online Tariff Switch to the Northern Ireland Online Tariff

Commodity 6402919000

Commodity
6402919000
Classification
Covering the ankle > Other
Commodity valid from
1 January 2007
Supplementary unit

Number of pairs (pa)

What are supplementary units?
Supplementary units are used when an additional measurement unit is needed on customs declarations. For example: the quantity of the products as well as the weight in kilograms.
Date of trade
2 June 2026
Change
You are currently using the UK Integrated Online Tariff

Use this page to find:

Select a country

Contents

Importing into the UK

Select a country to view country-specific import information.

You can check if preferential tariff treatments apply to the import of this specific product in the Origin tab.

Import controls

Import controls are restrictions the UK has for importing goods.
Country Measure type Conditions Legal base Footnotes
All countries (1011) Import control on cat and dog fur
North Korea (KP) Import control on luxury goods
Ukraine (UA) Restriction on entry into free circulation

Import duties

Tariff duty calculator

The table below lists the import duties that apply to the import of commodity 6402919000.

Use our tariff duty calculator to work out the duties and taxes applicable to the import of commodity 6402 9190 00

Click on a measure type to find out more about the measure and the preference code to be used on declarations.

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Third country duty 16.00%
Channel Islands (1080) UK-CD Customs Union n/a
CARIFORUM (1033) Tariff preference 0.00%
CPTPP All Members (2051)
excluding Canada, Mexico
Tariff preference 0.00%
Central America (2200) Tariff preference 0.00%
Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences (1062) Tariff preference 0.00%
Developing Countries Trading Scheme (DCTS) - Enhanced Preferences (1061) Tariff preference 0.00%
Developing Countries Trading Scheme (DCTS) - Standard Preferences (1060)
excluding Indonesia
Tariff preference 11.90%
Eastern and Southern Africa States (1034)
excluding Comoros
Tariff preference 0.00%
European Union (1013) Tariff preference 0.00%
OCTs (Overseas Countries and Territories) (2080) Tariff preference 0.00%
SADC EPA (1035) Tariff preference 0.00%
Albania (AL) Tariff preference 0.00%
Andorra (AD) Tariff preference 0.00%
Australia (AU) Tariff preference 0.00%
Cameroon (CM) Tariff preference 0.00%
Canada (CA) Tariff preference 0.00%
Ceuta (XC) Tariff preference 0.00%
Chile (CL) Tariff preference 0.00%
Colombia (CO) Tariff preference 0.00%
Ecuador (EC) Tariff preference 0.00%
Egypt (EG) Tariff preference 0.00%
Faroe Islands (FO) Tariff preference 0.00%
Fiji (FJ) Tariff preference 0.00%
Georgia (GE) Tariff preference 0.00%
Ghana (GH) Tariff preference 0.00%
Iceland (IS) Tariff preference 0.00%
Israel (IL) Tariff preference 0.00%
Ivory Coast (CI) Tariff preference 0.00%
Jordan (JO) Tariff preference 0.00%
Kenya (KE) Tariff preference 0.00%
Kosovo (XK) Tariff preference 0.00%
Lebanon (LB) Tariff preference 0.00%
Liechtenstein (LI) Tariff preference 0.00%
Melilla (XL) Tariff preference 0.00%
Mexico (MX) Tariff preference 0.00%
Moldova (MD) Tariff preference 0.00%
Morocco (MA) Tariff preference 0.00%
New Zealand (NZ) Tariff preference 0.00%
North Macedonia (MK) Tariff preference 0.00%
Norway (NO) Tariff preference 0.00%
Palestine (PS) Tariff preference 0.00%
Papua New Guinea (PG) Tariff preference 0.00%
Peru (PE) Tariff preference 0.00%
Samoa (WS) Tariff preference 0.00%
San Marino (SM) Tariff preference 0.00%
Serbia (XS) Tariff preference 0.00%
Singapore (SG) Tariff preference 0.00%
Solomon Islands (SB) Tariff preference 0.00%
South Africa (ZA) Tariff preference 0.00%
South Korea (KR) Tariff preference 0.00%
Switzerland (CH) Tariff preference 0.00%
Tunisia (TN) Tariff preference 0.00%
Turkey (TR) Tariff preference 0.00%
Ukraine (UA) Tariff preference 0.00%
Vietnam (VN) Tariff preference 0.00%
All countries (1011) Supplementary unit pairs (pa)

Trade remedies, safeguards and retaliatory duties

Country Measure type Duty rate Conditions Legal base Footnotes
Belarus (BY) Additional duties 35.00%
Russia (RU) Additional duties 35.00%

Suspensions

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Suspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms 0.00%

Import VAT and excise

Country Measure type Duty rate Conditions Legal base Footnotes
Areas subject to VAT or Excise (1400) Value added tax Standard rate 20.00%
Areas subject to VAT or Excise (1400) Value added tax Additional code: VATZ VAT zero rate 0.00%

Exporting from the UK

The commodity code for exporting and Intrastat reporting (opens in new tab) is 6402 9190.

UK export controls

Country Measure type Duty rate Conditions Legal base Footnotes
All countries (1011) Supplementary unit pairs (pa)
All countries (1011) Export control on cat and dog fur
Belarus (BY) Restriction on export
North Korea (KP) Export control on restricted goods and technologies
Russia (RU) Restriction on export

Check duties and customs procedures for exporting goods

Find information about how to move goods from the UK to the rest of the world.

Use this service to check:

  • rules and restrictions
  • tax and duty rates
  • what exporting documents you need

This service is only available in the UK due to licencing restrictions;

Check how to export commodity goods (link opens in new tab)

WarningSelect a country to check which tariff treatments apply.

Origin allows for various policy measures to be implemented and for duties to be calculated.

There are two types of origin, subject to different rules, which may affect your trade.

Find out more about origin

Preferential rules of origin

Products which meet all preferential rules of origin (for countries where the UK has trade agreements in place) may be eligible for reduced or zero duty rates.

Non-preferential rules of origin

Products with non-preferential rules of origin may incur commercial policy measures, such as:

  • anti-dumping duties
  • countervailing duties
  • trade embargoes
  • safeguarding measures
  • quantitative restrictions
  • tariff quotas

View rules for determining non-preferential origin (opens in new tab)

Notes for commodity 6402919000

Chapter notes

  1. 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).

  2. For 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.

  3. 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 heading 4107 and 4112 to 4114.

  4. Subject to Note 3 to this chapter:

    a. the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;

    b. the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.

Subheading note

  1. For the purposes of subheadings 6402 12, 6402 19, 6403 12, 6403 19 and 6404 11, the expression ‘sports footwear’ applies only to:

    a. footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;

    b. skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.

Additional chapter notes

  1. Within the meaning of Note 4 (a), ‘reinforcements’ is taken to mean all pieces of material (for example, plastics or leather) attached to the external surface of the upper to give additional strength, whether or not also attached to the sole.

    After the removal of reinforcements, the visible material must have the characteristics of an upper and not lining, supporting the foot sufficiently to enable the wearer, with the original fastening systems in place, to walk in the footwear.

    Account is to be taken of sections covered by accessories or reinforcements when deciding on the composition of the upper.

  2. Within the meaning of note 4 (b), one or more layers of textile material which do not possess the characteristics usually required for normal use of an outer sole (for example, durability, strength, etc.) are not to be taken into consideration for classification purposes.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

  1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
  2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

  1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
  2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
  3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

  1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
  2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

Code Description
TN208 The Syria (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions guidance. You may need a licence from the Department for Business and Trade.
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement

Do you need help?

Use our Digital Assistant to get help on classifying your goods.

Close this box

Hide for 28 days