64032000

HS code 64032000 (Chapter 64 "Footwear, gaiters"; Heading 6403 "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather"; Subheading 640320 "- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe") under the Vietnam tariff schedule classifies "- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe". Vietnam customs apply MFN rate of 45, Preferential rate 30. Statutory unit of measure: pair. This commodity is subject to 3 import regulations or restrictions; see compliance section below. 22 free trade agreement preferential rates are available for this code.