6406.10
Chapter 64Footwear, gaiters
Heading 6406Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Subheading 640610Uppers and parts thereof, other than stiffeners
Across 12 destination markets covered, HS 6406.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
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 | 6406.10.05.00 | For men, youths and boys | 8.5% | 第二栏税率:20% | — |
INIndia | 64061010 | Embroidered uppers of textile materials | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 64061010 | - - Metal toe-caps | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6406101000 | - - Metal toe-caps | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6406.10.10 | - - Metal toe-caps | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 64061010 | Metal toe-caps | 40.00 | — | |
VNVietnam | 64061010 | - - Metal toe-caps | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640610110 | - Uppers | — | — | |
KRKorea | 6406101000 | Uppers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64061010 | Parts, of metal | 5% | 0% ChAFTA | |
BRBrazil | 64061000 | Partes superiores de calçado e seus componentes, exceto contrafortes e biqueiras rígidas | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64061001 | Partes superiores (cortes) de calzado, de cuero o piel, sin formar ni moldear. | — | — |
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.