WCO classification path
- Chapter64Footwear, gaiters
- Heading6403Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
- Subheading640359Other footwear with outer soles of leather
- National640359020(1)Footwear for gymnastics, athletics or similar activities
640359020
"(1)Footwear for gymnastics, athletics or similar activities"
HS code 640359020 (Chapter 64 "Footwear, gaiters"; Heading 6403 "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather"; Subheading 640359 "Other footwear with outer soles of leather") under the Japan tariff schedule classifies "(1)Footwear for gymnastics, athletics or similar activities". 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 6403.59 across other jurisdictions