6406.20
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 640620Outer soles and heels, of rubber or plastics
Across 12 destination markets covered, HS 6406.20 import primary tariff is lowest in United States(2.7%) and highest in Vietnam(45%). 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
- 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 | 6406.20.00.00 | Outer soles and heels, of rubber or plastics | 2.7% | 第二栏税率:80% | — |
INIndia | 64062000 | Outer soles and heels, of rubber or plastics | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 64062010 | - - Of rubber | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6406201000 | - - Of rubber | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6406.20.10 | - - Of rubber | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 64062010 | Of rubber | 40.00 | — | |
VNVietnam | 64062010 | - - Of rubber | 45 | 优惠税率:30 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 640620000 | Outer soles and heels, of rubber or plastics | 4.2% | WTO 税率:3.4% | 2.6% RCEP |
KRKorea | 6406201000 | Outer soles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64062000 | Outer soles and heels, of rubber or plastics | 5% | 0% ChAFTA | |
BRBrazil | 64062000 | Solas exteriores e saltos, de borracha ou plástico | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64062001 | Suelas de caucho o de plástico. | — | — |
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.