WCO classification path
- Chapter64Footwear, gaiters
- Heading6401Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes
- Subheading640192Other footwear
- National64019210橡胶制鞋面的过踝但未到膝防水鞋靴
64019210
"Waterproof footwear with uppers of rubber (the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes),covering the ankle but not covering the knee"
HS code 6401921000 (Chapter 64 "Footwear, gaiters"; Heading 6401 "Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes"; Subheading 640192 "Other footwear") under the China tariff schedule classifies "橡胶制鞋面的过踝但未到膝防水鞋靴". China customs apply MFN rate of 10%, General rate 100%. Statutory unit of measure: 千克/双.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 10% |
普通税率 General rate | 100% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
→ China export · Full 13-country compareHS-6 prefix 6401.92 across other jurisdictions