Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (rubber, plastics, leather, textiles, etc.). This chapter classifies headings according to the material of the upper and outer sole and the use, and is the core chapter for footwear classification in international trade. Heading 6401 refers specifically to waterproof footwear with outer soles and uppers of rubber or plastics. Waterproof means the connection process between the upper and sole can prevent water penetration, commonly such as injection molding or vulcanization integrated molding, rather than simple stitching. It covers rain boots, waterproof rubber shoes, etc. The first 2 digits '64' represent Chapter 64, footwear; digits 3-4 '01' represent heading 6401, namely waterproof footwear of rubber or plastics; digits 5-6 '10' are a subheading, specifically referring to the specific type not elsewhere specified within 'waterproof footwear with outer soles and uppers of rubber or plastics'. The complete code 640110 means waterproof footwear of rubber or plastics. This commodity is classified under 6401 because both the outer sole and upper are of rubber or plastics and it has a waterproof function. If the upper is of textile materials, even if waterproof, it should be classified under 6404; if of leather, under 6403. 6401 emphasizes the dual criteria of material and waterproofness.

Product name: The declared commodity name must be consistent with the actual goods, such as 'rubber waterproof boots'. Brand: Fill in the brand name (if no brand, write 'none'), used for intellectual property verification. Specifications and model: Indicate shoe size, style, use, etc., such as 'men's tall rain boots, model A1'. Material: Describe in detail the materials of the outer sole and upper, such as 'outer sole: rubber; upper: PVC plastic'. Function: Indicate whether waterproof and the waterproofing process, such as 'injection molded integrated, waterproof'. Use: Fill in the main use, such as 'daily rain protection', 'industrial protection'. Packaging: Explain the packaging method, such as 'carton packing, 12 pairs per carton'. Product name: rubber waterproof boots; Brand: none; Specifications and model: men's tall style, shoe size 42, model RB-2024; Material: outer sole rubber, upper rubber; Function: integrally injection molded, waterproof; Use: daily rain protection; Packaging: carton packing, 10 pairs per carton. Mistakenly classifying waterproof shoes with textile uppers under 6401, when they should actually be classified under 6404. Failing to distinguish rubber from plastics, affecting subheading subdivision and regulatory conditions. Unclear description of the waterproofing process, such as writing only 'waterproof' without a specific process, which is easily questioned.

Core basis for classification: 1. Both the upper and sole materials are rubber or plastics; 2. It has a waterproof function, that is, water cannot penetrate from the upper; 3. Waterproofness is usually ensured by an integrated molding process, not merely a surface coating. If the upper is of textile materials, even if waterproof, it is classified under 6404; if of leather, under 6403. 6402 Other footwear of rubber or plastics: 6402 does not require waterproofness; the upper and sole may be rubber or plastics, but it is not of waterproof design, such as ordinary sandals and sports shoes. 6403 Footwear of leather: If the upper is of leather, even if the outer sole is rubber, it is classified under 6403, not 6401. 6404 Footwear of textile materials: If the upper is of textile materials, even if the outer sole is rubber and waterproof, it is classified under 6404. 6405 Other footwear: If the upper is not of the above materials, such as wood, straw, etc., it is classified under 6405. Are both the upper and sole of rubber or plastics? Does it have a waterproof function? Is waterproofness ensured by an integrated molding process? Are textile and leather uppers excluded? Have customs classification decisions or advance rulings been checked?

How to determine whether footwear belongs to waterproof footwear under 6401? It must simultaneously satisfy: the outer sole and upper are both of rubber or plastics, and water cannot penetrate from the upper. Usually integrated injection molding or vulcanization molding can ensure waterproofness. If the upper has ventilation holes or stitching lines, it may not be waterproof. Are both rubber rain boots and PVC rain boots classified under 6401? Yes, as long as the outer sole and upper are both of rubber or plastics and waterproof, they are classified under 6401. However, attention should be paid to subheading distinctions, such as 640110 covering waterproof footwear of rubber or plastics. Where are waterproof shoes with textile uppers classified? They should be classified under 6404, because 6401 requires the upper to be of rubber or plastics. Even if the outer sole is rubber and the whole is waterproof, the upper material determines the classification. What subheadings are under 6401? The main subheadings under 6401 include 640110 (waterproof footwear with outer soles and uppers of rubber or plastics) and 640192, 640199, etc., specifically subdivided according to footwear type and use. What are the most common errors when declaring 6401? Common errors include: mistakenly declaring non-waterproof shoes as 6401; failing to accurately describe materials; confusing rubber with plastics; omitting brand or model. It is recommended to provide detailed specifications and pictures. How to check the regulatory conditions and tax rates for 6401? They can be checked through the official website of the General Administration of Customs, China International Trade Single Window, or the 'Import and Export Tariff of the People's Republic of China'. Tax rates may change, and the latest announcements shall prevail. What are the precautions for cross-border e-commerce retail export of 6401 goods? It is necessary to truthfully declare the product name, material, and use, and avoid underdeclaring the price. Pay attention to the destination country's access requirements, such as CE certification, REACH regulations, etc. Keep procurement documents for inspection. What is the main difference between 6401 and 6402? 6401 requires waterproofness, and both the upper and sole are of rubber or plastics; 6402 does not require waterproofness, with the same materials but non-waterproof design. Waterproofness is the key distinguishing point.