6406.90
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 640690Other
Across 12 destination markets covered, HS 6406.90 import primary tariff is lowest in Australia(0%) and highest in Thailand(40%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 6406.90.10.00 | Of wood | 2.6% | 第二栏税率:33 1/3% | — |
INIndia | 64069010 | Of wood | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 64069010 | - - Of wood | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6406901000 | - - Of wood | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6406.90.10 | - - Of wood | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 64069010 | Of wood | 40.00 | — | |
VNVietnam | 64069010 | - - Of wood | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640690110 | - Of leather, whether or not containing furskin | — | — | |
KRKorea | 6406902000 | Removable in-soles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64069010 | Gaiters, leggings and similar articles, and parts thereof | Free | 0% ChAFTA | |
BRBrazil | 64069010 | Solas exteriores e saltos, de couro natural ou reconstituído | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64069001 | De madera. | — | — |
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.