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
Across 12 destination markets covered, HS 6401.92 import primary tariff is lowest in United States(0%) and highest in Thailand(100%), with 3 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
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 (CN origin) |
|---|---|---|---|---|---|
USUnited States | 6401.92.30.00 | Ski-boots and snowboard boots | Free | 第二栏税率:35% | — |
INIndia | 64019210 | Of rubber | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 64019210 | - - - Incorporating a protective non-metal toe-cap | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 6401921000 | - - - Incorporating a protective non-metal toe-cap | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6401.92.10 | - - - Incorporating a protective non-metal toe-cap | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:15% | — |
THThailand | 64019210 | Incorporating a protective non-metal toe-cap | 100.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 64019210 | - - - Incorporating a protective non-metal toe-cap | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640192010 | 1 Ski-boots | 27% | WTO 税率:(27%) | — |
KRKorea | 6401921000 | Ski-boots | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
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 | 0% ChAFTA | |
BRBrazil | 64019200 | Cobrindo o tornozelo, mas não o joelho | 35.0% | 工业产品税 (IPI):0.0% | — |
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. | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.