6403.20.00

HS 编码 6403.20.00（第 64 章「鞋靴、护腿」；品目 6403「橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴」；子目 640320「皮革外底，鞋面为皮革带横跨脚背并环绕大脚趾的鞋靴」）在菲律宾税则中对应"- Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe"。