WCO classification path
- Chapter64Footwear, gaiters
- Heading6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Subheading640312Ski-boots, cross-country ski footwear and snowboard boots
- National6403120101 With outer soles of rubber, leather or composition leather
640312010
"1 With outer soles of rubber, leather or composition leather"
HS code 640312010 (Chapter 64 "Footwear, gaiters"; Heading 6403 "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather"; Subheading 640312 "Ski-boots, cross-country ski footwear and snowboard boots") under the Japan tariff schedule classifies "1 With outer soles of rubber, leather or composition leather". Japan customs apply General rate of 27%, WTO rate (27%). Statutory unit of measure: PR, KG. 5 free trade agreement preferential rates are available for this code.
Tariff Schedule
| Classification | Rate |
|---|---|
一般税率 General rate | 27% |
WTO 税率 WTO rate | (27%) |
FTA Preferential Rates
5 agreements available · certificate of origin required
| Agreement | Rate |
|---|---|
| ASEAN | 27% |
| CPTPP | 13.5% |
| EU | 7.4% |
| UK | 7.4% |
| RCEP_ASEAN_AU_NZ | 27% |
Global Benchmark
HS-6 prefix 6403.12 across other jurisdictions