🗂️第64章：Footwear, footwear and similar articles and parts thereof
| HS Code | Product Name | Import Duty (MFN) | Export Rebate | VAT |
|---|---|---|---|---|
| 6401101000 | Waterproof footwear with uppers of rubber( the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes), incorporating a prective metal toe-cap | 10% | 13 | - |
| 6401109000 | Waterproof footwear with uppers of of plastics( the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes), incorporating a prective metal toe-cap | 10% | 13 | - |
| 6401921000 | Waterproof footwear with uppers of rubber (the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes),covering the ankle but not covering the knee | 10% | 13 | - |
| 6401929000 | Waterproof footwear with uppers of of plastics( the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes), covering the ankle but not covering the knee | 10% | 13 | - |
| 6401990000 | Other waterproof footwear with outer soles and uppers of rubber or of plastics(the uppers of which are either fixed to the sole or assembled by stitching, riveting, nailing, screwing, plugging or similar processes) | 10% | 13 | - |
| 6402120010 | Skiing boots with outer soles and uppers of rubber or plastics containing skin and hair of endangered animals, including cross-country ski footwear and snowboard boots | 4% | 0 | - |
| 6402120090 | Other skiing boots with outer soles and uppers of rubber or plastics, including cross-country ski footwear and snowboard boots | 4% | 13 | - |
| 6402190010 | Other sports footwear with outer soles and uppers of rubber or plastics containing skin and hair of endangered animals | 10% | 0 | - |
| 6402190090 | Other sports footwear, with outer soles and uppers of rubber or plastics | 10% | 13 | - |
| 6402200000 | Footwear with upper straps or thongs assembled to the sole by means of plugs(the outer soles and uppers are made of rubber or plastics) | 10% | 13 | - |
| 6402910000 | other footwear with outer soles and uppers of rubber or plastics , covering the ankle,( including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) | 10% | 13 | - |
| 6402991000 | Other footwear with uppers of rubber (including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) | 10% | 13 | - |
| 6402992100 | Footwear with uppers of plastics and with outer soles of woven fabric and other textile marterial(including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) | 10% | 13 | - |
| 6402992900 | Other footwear with uppers of plastics( including other footwear of rubber or plastics incorporating a protective metal toe-cap ,other than waterproof footwear and sports footwear) | 10% | 13 | - |
| 6403120010 | Ski-boots, with uppers of leather of wild animals | 14% | 0 | - |
| 6403120090 | Ski-boots, cross-country ski footwear and snowboard boots with uppers of other leather and outer soles of rubber, plastics, leather or composition leather | 14% | 13 | - |
| 6403190010 | Other sports footwear with uppers of leather of wild animals | 10% | 0 | - |
| 6403190090 | Other sports footwear with uppers of leather and outer soles of rubber, plastics, leather or composition leather | 10% | 13 | - |
| 6403200010 | Footwear with outer soles of leather, and uppers which consist of leather straps of wild animals across the instep and around the big toe | 14% | 0 | - |
| 6403200090 | Footwear with outer soles of leather, and uppers which consist of other leather straps across the instep and around the big toe | 14% | 13 | - |
| 6403400010 | Other footwear with uppers of leather of wild animals( incorporating a protective metal toe-cap) | 14% | 0 | - |
| 6403400090 | Other footwear with uppers of leather, incorporating a protective metal toe-cap (with outer soles of rubber, plastics, leather or composition leather) | 14% | 13 | - |
| 6403511110 | Other short boots with outer soles of leather and uppers of leather of wild animals,covering the ankle but lower than calf, inner sole length less than 24cm (other than sports footwear) | 8% | 0 | - |
| 6403511190 | Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear) | 8% | 13 | - |
| 6403511910 | Other footwear (except sports boots) with an outsole made of endangered wild animal leather and leather covering the ankle but lower than the calf | 8% | 0 | - |
| 6403511990 | ther short boots with outer soles of leather of wild animals, covering the ankle but lower than calf, uppers of leather(other than sports footwear) | 8% | 13 | - |
| 6403519110 | Short boots with outer soles of other leather, covering the ankle but lower than calf, uppers of leather (inner sole＜24cm, other than sports footwear) | 8% | 0 | - |
| 6403519190 | Short boots with outer soles of leather and uppers of leather of wild animals, inner soles length less than 24cm (other than sports footwear) | 8% | 13 | - |
| 6403519910 | Footwear (over the ankle) with an outsole made of endangered wild animal leather (except sports boots) | 8% | 0 | - |
| 6403519990 | Short boots with outer soles of leather of wild animals and uppers of leather, (other than sports footwear) | 8% | 13 | - |
| 6403590010 | Short boots with outer soles of leather and uppers of leather (other than sports footwear) | 8% | 0 | - |
| 6403590090 | Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear | 8% | 13 | - |
| 6403911110 | Other shoes and boots containing endangered wild animal leather and covering the ankle but lower than the calf (insole <24cm, rubber, plastic, regenerated leather outsole, excluding sports boots) | 8% | 0 | - |
| 6403911190 | Short boots with uppers of leather of wild animal, covering the ankle but lower than calf,outer soles of rubber or plastic or composition leather, inner soles length less than 24cm, other than sports footwear | 8% | 13 | - |
| 6403911910 | Other footwear containing endangered wild animal leather and covering the ankle but lower than the calf (outsoles made of rubber, plastic, and reclaimed leather, excluding sports boots) | 8% | 0 | - |
| 6403911990 | Other leather footwear (outsoles made of rubber, plastic, or reclaimed leather, except for sports boots) with an upper surface over the ankle but lower than the calf | 8% | 13 | - |
| 6403919110 | Other shoes and boots (over the ankle) with endangered wild leather surfaces (insoles <24cm, rubber, plastic, and regenerated leather outsoles, excluding sports boots) | 8% | 0 | - |
| 6403919190 | Short boots with uppers of leather of other wild animals covering the ankle, outer soles of rubber or plastic or composition leather, nner soles length less than 24cm, other than sports footwear | 8% | 13 | - |
| 6403919910 | Other footwear (over the ankle) with endangered wild leather surfaces (outsoles made of rubber, plastic, and recycled leather, except for sports boots) | 8% | 0 | - |
| 6403919990 | Short boots with uppers of leather of other wild animals, covering the ankle, outer soles of rubber or plastic or composition leather, other than sports footwear | 8% | 13 | - |
| 6403990010 | Short boots with uppers of other leather,covering the ankle, outer soles of rubber or plastic or composition leather, other than sports footwear | 8% | 0 | - |
| 6403990090 | Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear | 8% | 13 | - |
| 6404110000 | Sports footwear, tennis shoes, basketball shoes, gym shoes, training shoes and the like, with outer soles of rubber, plastics and uppers of textile materials | 10% | 13 | - |
| 6404191000 | Slippers, with outer soles of rubber, plastics and uppers of textile materials, no help (band), toe out or not, for daily use | 10% | 13 | - |
| 6404199000 | Other footwear (rubber or plastic outsoles, except sports footwear) made of textile material | 10% | 13 | - |
| 6404201000 | Slippers, with outer soles of leather, plastics and uppers of textile materials, no help (band), toe out or not, for daily use | 10% | 13 | - |
| 6404209000 | Other footwear with outer soles of leather or composition leather and uppers of textile materials(including the sports footwear) | 10% | 13 | - |
| 6405101000 | Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of composition leather | 12% | 13 | - |
| 6405109010 | Other footwear with uppers of leather of wild animals, outer soles of materials other than rubber, plastics ,leather or composition leather | 12% | 13 | - |
| 6405109090 | Other footwear with uppers of leather or composition leather, outer soles of materials other than rubber, plastics,leather or composition leather | 12% | 0 | - |
| 6405200010 | Footwear with innner soles and uppers of wool felt, outer soles of materials other than rubber, plastics, leather or composition leather | 10% | 13 | - |
| 6405200090 | Other footwear with uppers of textile materials, outer soles of materials other than rubber, plastics, leather or composition leather | 10% | 13 | - |
| 6405901000 | Other footwear with outher soles of rubber,plastics,leather or composition leather, uppers of materials other than leather, composition leather and textile materials | 6% | 13 | - |
| 6405909000 | Other footwear with outer soles of other materials(other than rubber,plastics,leather or composition leather), uppers of materials other than leather, composition leather and textile materials | 6% | 13 | - |
| 6406100010 | Uppers and parts thereof, containing leather of wild animals | 6% | 0 | - |
| 6406100090 | Other uppers and parts thereof, excluding stiffeners and felt articles | 6% | 13 | - |
| 6406201000 | Out soles and heels of rubber | 6% | 13 | - |
| 6406202000 | Out soles and heels of plastics | 6% | 13 | - |
| 6406901000 | Parts of footwear of wood, removable inner soles, (including heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof) | 6% | 13 | - |
| 6406909100 | Parts of removable in-soles, heel cushions gaiters, and parts thereof, of other materials | 6% | 13 | - |
| 6406909200 | Parts of leggings and similar articles, and parts thereof, of other materials | 6% | 13 | - |
| 6406909900 | Parts of footwear of other materials | 6% | 13 | - |