6401.92
Chapter 64Footwear, gaiters
Heading 6401Waterproof 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
Subheading 640192Other footwear
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- —
rebate on export
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA |
|---|---|---|---|---|---|
USUnited States | 6401.92.30.00 | Ski-boots and snowboard boots | Free | 第二栏税率:35% | Yes |
INIndia | 64019210 | Of rubber | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | No |
IDIndonesia | 64019210 | - - - Incorporating a protective non-metal toe-cap | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | Yes |
MYMalaysia | 6401921000 | - - - Incorporating a protective non-metal toe-cap | 0% | 出口税率:0% 销售税 (SST):10% | Yes |
PHPhilippines | 6401.92 | - - Covering the ankle but not covering the knee : | — | Yes | |
THThailand | 64019210 | Incorporating a protective non-metal toe-cap | 100.00 | Yes | |
VNVietnam | 64019210 | - - - Incorporating a protective non-metal toe-cap | 45 | 优惠税率:30 增值税:8/10 | Yes |
JPJapan | 640192010 | 1 Ski-boots | 27% | WTO 税率:(27%) | Yes |
KRKorea | 6401921000 | Ski-boots | 8 | WTO 约束税率:0 | Yes |
AUAustralia | 64019210 | Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits; ski-boots, cross-country ski footwear and snowboard boots | Free | Yes | |
BRBrazil | 64019200 | Cobrindo o tornozelo, mas não o joelho | 35.0% | 工业产品税 (IPI):0.0% | No |
MXMexico | 64019202 | Calzado para hombres o jóvenes con suela y parte superior recubierta (incluidos los accesorios o refuerzos) de poli(cloruro de vinilo) (P.V.C.) en más del 90%, incluso con soporte o forro de poli(cloruro de vinilo) (P.V.C.), pero con exclusión de cualquier otro soporte o forro. | 10* | 一般进口税 (IGI):10* 一般出口税 (IGE):Ex. | Yes |
Note: "Primary rate" is typically the MFN tariff. FTA="Yes" means preferential rates (RCEP, ACFTA, CPTPP, GSP etc.) may apply — click the HS code to see details. VAT, consumption tax, and special import duties are levied separately and must be added for full landed cost.