# European Union tariff lines under HS 6403.91 > The European Union tariff splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others. Source: https://border.bot/countries/european-union/hs-codes/640391 Last updated: 11 October 2026 [Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 64](https://border.bot/countries/european-union/hs-codes/64) / [6403.91](https://border.bot/countries/european-union/hs-codes/640391) ## Key facts - HS subheading: [6403.91](https://border.bot/hs-codes/640391) - National lines: 14 - Import VAT/GST in the European Union: VAT 21% - De minimis in the European Union: Flat €3 duty up to €150; tax always charged - Tariff: [European Union](https://border.bot/countries/european-union) - Chapter: 64: Footwear, gaiters and the like; parts of such articles ## European Union lines under 6403.91 The European Union tariff splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others. - [6403 91 05 10](https://border.bot/countries/european-union/hs-codes/6403910510) Other footwear, Covering the ankle, Made on a base or platform of wood, not having an inner sole, Hand-made. Duty (MFN): 8% - [6403 91 05 90](https://border.bot/countries/european-union/hs-codes/6403910590) Other footwear, Covering the ankle, Made on a base or platform of wood, not having an inner sole, Other. Duty (MFN): 8% - [6403 91 11 10](https://border.bot/countries/european-union/hs-codes/6403911110) Other footwear, Covering the ankle, Other, Covering the ankle but no part of the calf, with insoles of a length, Of less than 24 cm, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. Duty (MFN): 8% - [6403 91 11 90](https://border.bot/countries/european-union/hs-codes/6403911190) Other footwear, Covering the ankle, Covering the ankle but no part of the calf, with insoles of a length, Of less than 24 cm, Other. Duty (MFN): 8% - [6403 91 13 10](https://border.bot/countries/european-union/hs-codes/6403911310) Other footwear, Covering the ankle, Other, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, Footwear which cannot be identified as men's or women's footwear, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. Duty (MFN): 8% - [6403 91 13 90](https://border.bot/countries/european-union/hs-codes/6403911390) Other footwear, Covering the ankle, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, Footwear which cannot be identified as men's or women's footwear, Other. Duty (MFN): 8% - [6403 91 16 10](https://border.bot/countries/european-union/hs-codes/6403911610) Other footwear, Covering the ankle, Other, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, Other, For men, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. Duty (MFN): 8% - [6403 91 16 90](https://border.bot/countries/european-union/hs-codes/6403911690) Other footwear, Covering the ankle, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, For men, Other. Duty (MFN): 8% - [6403 91 18 10](https://border.bot/countries/european-union/hs-codes/6403911810) Other footwear, Covering the ankle, Other, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, Other, For women, Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like. Duty (MFN): 8% - [6403 91 18 90](https://border.bot/countries/european-union/hs-codes/6403911890) Other footwear, Covering the ankle, Covering the ankle but no part of the calf, with insoles of a length, Of 24 cm or more, For women, Other. Duty (MFN): 8% - [6403 91 91 00](https://border.bot/countries/european-union/hs-codes/6403919100) Other footwear, Covering the ankle, Other, Other, with insoles of a length, Of less than 24 cm. Duty (MFN): 8% - [6403 91 93 00](https://border.bot/countries/european-union/hs-codes/6403919300) Other footwear, Covering the ankle, Other, Other, with insoles of a length, Of 24 cm or more, Footwear which cannot be identified as men's or women's footwear. Duty (MFN): 8% - [6403 91 96 00](https://border.bot/countries/european-union/hs-codes/6403919600) Other footwear, Covering the ankle, Other, Other, with insoles of a length, Of 24 cm or more, Other, For men. Duty (MFN): 8% - [6403 91 98 00](https://border.bot/countries/european-union/hs-codes/6403919800) Other footwear, Covering the ankle, Other, Other, with insoles of a length, Of 24 cm or more, Other, For women. Duty (MFN): 5% ## Import VAT and de minimis in the European Union The European Union charges VAT on imports at a standard rate of 21%. From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value. ## In other countries National tariff lines under 6403.91 are live on border.bot for the United States (19 lines, also used by 1 other country). - [United States](https://border.bot/countries/united-states/hs-codes/640391): 19 lines, used by 1 other country - [The Harmonized System text for 6403.91](https://border.bot/hs-codes/640391) - Previous subheading: [6403.59](https://border.bot/countries/european-union/hs-codes/640359) Other - Next subheading: [6403.99](https://border.bot/countries/european-union/hs-codes/640399) Other ## Frequently asked questions ### How many national tariff lines does the European Union tariff have under HS 6403.91? The European Union tariff splits HS 6403.91 (other footwear: Covering the ankle) into 14 national lines: 6403 91 05 10 (hand-made), 6403 91 05 90 (other), 6403 91 11 10 (sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like), 6403 91 11 90 (other) and 10 others. ## Sources and updates The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026. The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026. The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026. This page was last updated on 11 October 2026. Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling. Official source files: - https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx - https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx - https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx - https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx Machine-readable: https://border.bot/countries/european-union/hs-codes/640391.json