64011000

HS code 64011000 (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 640110 "- Footwear incorporating a protective metal toe-cap") under the Vietnam tariff schedule classifies "- Footwear incorporating a protective metal toe-cap". Vietnam customs apply MFN rate of 45, Preferential rate 30. Statutory unit of measure: pair. This commodity is subject to 4 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.