Chapter 64 — Footwear, gaiters and the like; parts of such articles
Nepal Customs Tariff 2026/27 import duty rates and 28 HS code lines for Footwear, gaiters and the like; parts of such articles (Section XII — Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and partsthereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.
64.01 — Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
64.06 — Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heelcushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Chapter 64 legal notes
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 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading
90.21); 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 64.06, 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 96.06.
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 headings 41.07 and 41.12 to 41.14.
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.