Sourcing plastic-shell ski boots from China

Duty and classification for plastic-shell ski boots

Heading 6402 covers other footwear with rubber or plastic outer soles and uppers. Its ski-boots and cross-country ski footwear line is 6402 12 10 00. The table repeats that line for different plastic-shell ski-boot applications; these are product variants sharing a code, rather than separate tariff subdivisions.

Read from the UK Trade Tariff on 30 September 2026, the ski-boot line carries 16% duty for goods from China, with no anti-dumping or countervailing duty and no suspensions. The tariff attaches an import control of fluorinated greenhouse gases. Products containing banned fluorinated gases must not be placed on the market in Great Britain. Confirm the control's application and declaration requirements for your boots with your customs broker.

Give your broker photographs, shell and outer-sole materials, intended skiing use and details of any interchangeable soles to confirm the commodity code. For the wider heading, see synthetic-upper football boots.

Specify the shell, liner and binding interface

Specify shell and cuff materials, measured internal fit, liner construction, buckle adjustment, strap attachment and replaceable parts. Define how the factory measures stiffness rather than accepting a flex label alone. Agree checks for shell cracking, buckle retention and operation after cold conditioning, using production materials and an approved physical sample.

Identify the intended binding systems and agree sole-interface drawings, boot sole length markings, heel and toe profiles, and checks with representative bindings. For touring models, include inserts and the walk mechanism. Review fit across the size range with the liners installed. Keep changes to sole materials, inserts and moulds subject to sample approval.

Product safety compliance must be demonstrated before sale. Match footwear composition labels to the upper, lining and sock, and outer sole materials, as described in the site's reference guide. Retailers are responsible for correct labelling. Ask the factory to identify any fluorinated gases in cushioning or other components, and resolve the tariff control before shipment.

Worked duty example

Illustrative example, not a quote: Illustrative order: 80 pairs of adult plastic-shell alpine ski boots across agreed sizes under 6402 12 10 00, invoiced at £6,000 free on board, with £960 of freight and insurance to the UK. The customs value is £6,960. Duty at 16% is £1,113.60. Import VAT at 20% is charged on the customs value plus duty, £8,073.60, so it is £1,614.72. Import taxes total £2,728.32; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,113.60 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Fit and pairing: measure internal fit and boot sole length against approved drawings; check matching shells, liners, size marks and carton assortments.

Shell and closures: inspect cracks, voids, sharp moulding flash and cuff alignment; operate buckles, straps and any walk mechanism against the agreed checks.

Binding interface: inspect toe and heel profiles, sole attachment and touring inserts; check representative production boots with the specified binding systems.

Labels and packing: compare composition labels with actual materials, check liner dryness and inspect transit damage. Repeat the agreed quality inspection checks on arrival.

What goes wrong

A sample can fit while production liners occupy more space or shells distort during moulding. Stiffness can change with temperature, and poorly retained buckles or misaligned cuffs can undermine the agreed performance. Inspect production pairs and investigate the cause before accepting replacements.

An interchangeable sole can change the binding interface even when the boot looks unchanged. Unapproved sole substitutions, loose inserts and incomplete walk-mechanism engagement deserve particular attention. Keep the intended binding systems and acceptance checks in the purchase specification.

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.