6404.19
Chapter 64Footwear, gaiters
Heading 6404Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
Subheading 640419Footwear with outer soles of rubber or plastics
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 | 6404.19.15 | Footwear having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% | 第二栏税率:35% | Yes |
INIndia | 64041910 | Of rubber sole with canvas upper | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | No |
IDIndonesia | 64041910 | - - - Incorporating a protective toe-cap | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | Yes |
MYMalaysia | 6404191000 | - - - Incorporating a protective toe-cap | 0% | 出口税率:0% 销售税 (SST):10% | Yes |
PHPhilippines | 6404.19 | - - Other : | — | Yes | |
THThailand | 64041910 | Incorporating a protective toe-cap | 100.00 | Yes | |
VNVietnam | 64041910 | - - - Incorporating a protective toe-cap | 45 | 优惠税率:30 增值税:8/10 | Yes |
JPJapan | 640419111 | - For "the Pooled Quota" | 24% | WTO 税率:(24%) | Yes |
KRKorea | 6404191000 | Slippers | 13 | WTO 约束税率:0 | Yes |
AUAustralia | 64041910 | Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits | Free | Yes | |
BRBrazil | 64041900 | Outro | 35.0% | 工业产品税 (IPI):0.0% | No |
MXMexico | 64041901 | Calzado para hombres o jóvenes, excepto el que tenga una banda o aplicación similar pegada o moldeada a la suela y sobrepuesta al corte y lo comprendido en la fracción 64041907. | 20* | 一般进口税 (IGI):20* 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.