Sourcing textile-upper water shoes from China
Textile-upper water shoes from China face 16% duty across the supplied heading, with no recorded anti-dumping or countervailing duty. Confirm the code from the actual upper, sole and use. Footwear composition labels must identify the upper, lining and sock, and outer sole materials. Cambridge China Bridge sources textile-upper water shoes.
Materials and use determine the code
Heading 6404 covers textile-upper footwear with rubber, plastic, leather or composition-leather outer soles. This guide concerns water shoes with rubber or plastic soles. The table repeats the other-footwear line for different buying specifications; these are not separate tariff subdivisions. Confirm whether the actual product belongs in that line or the sports-footwear line. For badminton styles, see our textile-upper badminton shoe sourcing guide. For weightlifting styles, see our weightlifting shoe sourcing guide. For fencing footwear, see our textile fencing shoe sourcing guide.
Read from the UK Trade Tariff on 30 September 2026, every supplied line carried 16% duty for goods from China, with no recorded anti-dumping or countervailing duty or suspension. The other-footwear line attaches CITES and seal-product import controls. The sports line attaches seal-product and fluorinated-greenhouse-gas controls. Confirm their applicability and required documents with your customs broker before shipping, including for an entirely synthetic specification.
Give your broker the material breakdown, photographs and intended use, then confirm the commodity code. For the wider heading, see own-brand footwear. Check duty and VAT separately using the import tax guide.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Textile-upper water shoes with rubber soles, subject to classification | 6404 19 90 00 | 16% | None |
Specify wet fit, drainage and sole attachment
State the textile composition, stretch direction, lining, removable or fixed sock, sole material and attachment method. Agree the size curve and approve fitting samples. Describe the intended use, such as beach walking or poolside wear, rather than accepting a generic water-shoe description.
Agree checks for heel retention when wet, drainage, trapped grit, seam rubbing and colour transfer. Assess grip on the surfaces your customers will encounter before approving any slip-resistance claim. Products should only be sold once compliance with product safety regulations has been demonstrated appropriately.
Confirm footwear composition labelling requirements for the upper, lining and sock, and outer sole materials with the relevant authority, including whether pictograms or words are appropriate. Agree the label artwork against the actual construction, using the wider footwear guide as a reference.
Worked duty example
Illustrative example, not a quote: Illustrative mixed-size business order of textile-upper water shoes; FOB and freight values are illustrative under 6404 19 90 00, invoiced at £10,000 free on board, with £1,000 of freight and insurance to the UK. The customs value is £11,000. Duty at 16% is £1,760. Import VAT at 20% is charged on the customs value plus duty, £12,760, so it is £2,552. Import taxes total £4,312; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,760 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Fit: compare production pairs with approved samples, check size markings and assess heel retention with the shoes wet.
Soles: check bonding around the toe and heel, flex the attachment and inspect drainage openings for blockage or sharp edges.
Uppers: check seam positions, elastic recovery, paired colour consistency and dye transfer after wetting.
Labels and packing: match composition labels to the specification, verify paired sizes and inspect arriving cartons for moisture or mould. Agree the checks through quality inspection.
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What goes wrong
A dry fitting sample can conceal heel slippage when wet. A different lining or elastic can change the fit even when the size marking stays the same. Keep an approved sample and record construction changes before accepting production.
Weak sole bonding, blocked drainage and rough seams can make an otherwise acceptable-looking pair unsuitable. Check production pairs after wetting and flexing, and repeat the agreed checks on arrival. Do not approve performance wording solely from photographs or a factory's catalogue.
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 textile-upper water shoes from China?
The supplied heading 6404 lines all carry 16% duty, with no recorded anti-dumping or countervailing duty or suspension. Confirm the actual code before shipping.
Which commodity code covers water shoes?
6404 19 90 00 is the supplied other-footwear line for textile uppers and rubber or plastic soles. Confirm the construction and intended use with your broker; a sports classification needs separate assessment.
What label do water shoes need?
Confirm with the relevant authority what footwear composition label is required for the upper, lining and sock, and outer sole materials, and whether pictograms or words are appropriate. Match the artwork to the production materials.
What should I test before ordering water shoes?
Check wet fit, heel retention, drainage, seam comfort, colour transfer and sole bonding on samples. Agree the intended surfaces and substantiate grip claims before approving packaging.