WCO classification path
- Chapter64Footwear, gaiters
- Heading6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Subheading640320- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
- National64032000Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande
64032000
"- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe"
"Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande"
HS code 64032000 (Chapter 64 "Footwear, gaiters"; Heading 6403 "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather"; Subheading 640320 "- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe") under the Brazil tariff schedule classifies "Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande". Brazil customs apply Import duty (II) of 35.0%, IPI 0.0%. This commodity is subject to 1 import regulation or restriction; see compliance section below.
Tariff Schedule
| Classification | Rate |
|---|---|
进口税 (II) Import duty (II) | 35.0% |
工业产品税 (IPI) IPI | 0.0% |
Compliance & Controls
1 import regulation, restriction, or permit requirement
NCM governed by Res Camex 272 2021
Global Benchmark
HS-6 prefix 6403.20 across other jurisdictions