WCO classification path
- Chapter64Footwear, gaiters
- Heading6406Parts 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
- Subheading640620Outer soles and heels, of rubber or plastics
- National64062010橡胶制的外底及鞋跟
64062010
"Out soles and heels of rubber"
HS code 6406201000 (Chapter 64 "Footwear, gaiters"; Heading 6406 "Parts 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 640620 "Outer soles and heels, of rubber or plastics") under the China tariff schedule classifies "橡胶制的外底及鞋跟". China customs apply MFN rate of 6%, General rate 90%. Statutory unit of measure: 千克/个.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 6% |
普通税率 General rate | 90% |
增值税率 VAT | 13% |
消费税率 Consumption tax | 无 |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 6406.20 across other jurisdictions