Sourcing moulded rubber overshoes from China
Moulded rubber overshoes from China carry a flat 16% UK duty across the relevant lines. Heading 6401 covers waterproof rubber or plastic footwear with the specified moulded construction. Ordinary overshoes need composition labelling; for safety versions, confirm with the relevant authority whether personal protective equipment rules apply. Cambridge China Bridge sources moulded rubber overshoes.
Rubber overshoes: a flat 16% duty
Heading 6401 covers waterproof footwear with rubber or plastic outer soles and uppers, whose uppers are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. This guide concerns moulded rubber overshoes worn over existing shoes. Ankle and knee coverage, upper material and a protective metal toecap distinguish the relevant tariff lines.
Read from the UK Trade Tariff on 1 October 2026, all the supplied lines carried 16% duty for goods from China. No anti-dumping or countervailing duties, suspensions or import controls were listed in the supplied tariff record. The table includes low-cut overshoes, ankle-covering versions, metal-toecap versions and knee-covering overboots.
Send your broker construction photographs, sole and upper materials, coverage details and any toecap specification to confirm the commodity code. For related products within the wider heading, see moulded plastic safety overshoes.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Waterproof rubber overshoes not covering the ankle, without a metal toecap | 6401 99 00 90 | 16% | None |
| Rubber-upper overshoes covering the ankle but not the knee, without a metal toecap | 6401 92 10 00 | 16% | None |
| Waterproof rubber overshoes incorporating a protective metal toecap | 6401 10 00 00 | 16% | None |
| Waterproof rubber overboots covering the knee, without a metal toecap | 6401 99 00 10 | 16% | None |
Specify fit over shoes and rubber construction
Specify the shoes the overshoes must accommodate, including sole length, width, heel shape and instep height. Approve fitting samples over the intended shoes across the size range. Agree opening stretch, heel retention, pull-tab shape, rubber compound, wall thickness, tread pattern and cleaning method. A size marked on an overshoe does not establish which underlying shoes it will fit.
For ordinary overshoes, agree composition labels for the upper, lining and sock, and outer sole. Manufacturers must supply accurate labels that are not misleading. For versions sold as safety footwear, check the personal protective equipment documentation against the exact model and claimed protection, including the declaration of conformity and relevant test reports. CE-marked personal protective equipment can be placed on the Great Britain market.
UK REACH restrictions can limit, ban or set conditions on substances. Agree which restrictions apply to the rubber compound, lining and colours, and arrange testing and certification against the actual production materials.
Worked duty example
Illustrative example, not a quote: Illustrative mixed-size order of low-cut moulded rubber overshoes; values are illustrative, not a quotation under 6401 99 00 90, invoiced at £3,000 free on board, with £135 of freight and insurance to the UK. The customs value is £3,135. Duty at 16% is £501.60. Import VAT at 20% is charged on the customs value plus duty, £3,636.60, so it is £727.32. Import taxes total £1,228.92; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £501.60 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: try production samples over the agreed shoes; check toe clearance, heel retention, opening stretch and removal without tearing.
Waterproofing: water-test samples across the size range; inspect mould lines, thin areas and the junction between upper and sole for leaks.
Rubber and tread: flex the forefoot and stretch the opening; check for cracks, tackiness, sharp mould flash and incomplete tread.
Labels and packing: compare material labels, size markings and safety documents with the approved specification; check matched pairs and distortion caused by compressed packing.
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What goes wrong
An overshoe can fit a narrow dress shoe but fail over a wider work shoe with the same marked size. An opening that stretches sufficiently may still tear at its edge or pull tab. Loose heels can let the overshoe move during walking. Approve fit over actual shoes rather than judging an empty sample.
Thin moulded areas can leak, and repeated stretching can expose cracks missed during a visual check. Flattened packing can distort the opening or tread. A changed rubber compound can also alter fit and leave material reports inconsistent with the goods. Compare arrivals with the retained sample and record defects using the quality inspection guide.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For own-brand ranges, see sourcing for brands.
Frequently asked questions
What is the UK import duty on rubber overshoes from China?
The supplied heading 6401 lines carry 16% duty, with no listed anti-dumping or countervailing duties, suspensions or import controls. Confirm the code against construction, coverage and any protective metal toecap.
Which commodity code covers low-cut rubber overshoes?
6401 99 00 90 is the relevant candidate for waterproof moulded rubber overshoes that do not cover the ankle and have no protective metal toecap. Ask your broker to confirm the construction and classification.
Do rubber overshoes need safety certification?
For versions sold as safety footwear, confirm with the relevant authority whether personal protective equipment rules apply. Check the exact model, claimed protection, declaration of conformity and supporting test reports before approving production.
How should I check rubber overshoe sizing?
Fit samples over the shoes your customers will wear. Compare sole length, width, heel shape and instep clearance, then check opening stretch and heel retention across the size range.