Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes footwear of various materials, such as rubber, plastics, leather, textile materials, etc., but excludes ordinary footwear made of textile materials (Chapters 61/62) and certain special-purpose footwear (such as doll shoes, sports protective gear, etc.). This chapter is further subdivided into headings based on the material of the upper and outer sole, use, height, etc. Heading 6402 covers other footwear, i.e., footwear with outer soles and uppers of rubber or plastics (excluding waterproof footwear and sports footwear). However, heading 6402 is further subdivided, among which subheading 6402.30 specifically covers ski boots. Therefore, this heading includes ski boots made of rubber or plastics, as well as boots for similar uses. Code 640230 is a 6-digit subheading. The first 2 digits '64' represent Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 '02' represent heading 6402 (other footwear, with outer soles and uppers of rubber or plastics). Digits 5-6 '30' represent subheading 6402.30, i.e., ski boots. Therefore, 640230 specifically refers to ski boots with outer soles and uppers of rubber or plastics. The goods are ski boots, and both the outer soles and uppers are of rubber or plastics, which conforms to the description of heading 6402. Since ski boots are for a specific sports use, they are further classified under subheading 6402.30 within heading 6402. If the upper is of leather, they should be classified under 6403; if of textile materials, under 6404. Therefore, correct classification depends on material and use.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes footwear of various materials, such as rubber, plastics, leather, textile materials, etc., but excludes ordinary footwear made of textile materials (Chapters 61/62) and certain special-purpose footwear (such as doll shoes, sports protective gear, etc.). This chapter is further subdivided into headings based on the material of the upper and outer sole, use, height, etc.
Heading
Heading 6402 covers other footwear, i.e., footwear with outer soles and uppers of rubber or plastics (excluding waterproof footwear and sports footwear). However, heading 6402 is further subdivided, among which subheading 6402.30 specifically covers ski boots. Therefore, this heading includes ski boots made of rubber or plastics, as well as boots for similar uses.
Digit Breakdown
Code 640230 is a 6-digit subheading. The first 2 digits '64' represent Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 '02' represent heading 6402 (other footwear, with outer soles and uppers of rubber or plastics). Digits 5-6 '30' represent subheading 6402.30, i.e., ski boots. Therefore, 640230 specifically refers to ski boots with outer soles and uppers of rubber or plastics.
Classification Basis
The goods are ski boots, and both the outer soles and uppers are of rubber or plastics, which conforms to the description of heading 6402. Since ski boots are for a specific sports use, they are further classified under subheading 6402.30 within heading 6402. If the upper is of leather, they should be classified under 6403; if of textile materials, under 6404. Therefore, correct classification depends on material and use.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should be accurately described as ski boots, with the material indicated. Brand: Fill in the manufacturer or brand name; if no brand, fill in 'None'. Model: Fill in the product model or item number for identification. Outer Sole Material: Declare the material of the outer sole, such as rubber or plastics, and it must be specific. Upper Material: Declare the material of the upper, such as rubber or plastics, and it must be specific. Use: Declare the specific use, such as skiing. Size: Declare the size of the footwear, such as size 42. Product Name: Ski boots; Brand: XX; Model: ABC123; Outer Sole Material: Rubber; Upper Material: Plastics; Use: Skiing; Size: 42. Mistakenly classifying ski boots under 6403 or 6404 without paying attention to the material. Failure to specify the skiing use at declaration, leading to classification disputes. Material declaration not specific, such as writing only 'plastics' without distinguishing the outer sole and upper.
Product Name
The Chinese and foreign language names of the declared goods, which should be accurately described as ski boots, with the material indicated.
⚠️ Writing only 'boots' or 'sports shoes' without specifying the skiing use.
Brand
Fill in the manufacturer or brand name; if no brand, fill in 'None'.
⚠️ Confusing the brand with the model, or omitting it.
Model
Fill in the product model or item number for identification.
⚠️ Incomplete model entry or duplication with the brand.
Outer Sole Material
Declare the material of the outer sole, such as rubber or plastics, and it must be specific.
⚠️ Writing generally 'rubber/plastics' without distinguishing the specific type.
Upper Material
Declare the material of the upper, such as rubber or plastics, and it must be specific.
⚠️ Mistakenly declaring the upper material as textile or leather.
Use
Declare the specific use, such as skiing.
⚠️ Writing only 'sports' without specifying skiing.
Size
Declare the size of the footwear, such as size 42.
Mistakenly classifying ski boots under 6403 or 6404 without paying attention to the material.
Failure to specify the skiing use at declaration, leading to classification disputes.
Material declaration not specific, such as writing only 'plastics' without distinguishing the outer sole and upper.
🎯 Classification Logic
The core basis for classification is the 'Import and Export Tariff' and the 'HS Explanatory Notes'. Subheading 640230 requires the footwear to be ski boots, with both the outer soles and uppers of rubber or plastics. If the upper is of leather, it is classified under 6403; if of textile materials, under 6404. In addition, attention should be paid to the difference between ski boots and snowboard boots, but usually ski boots refer to boots for skiing. 640212 Ski boots (of leather): 640212 covers ski boots with outer soles and uppers of leather, while 640230 covers those of rubber or plastics. The material difference is the core distinction. 640219 Other sports footwear (of rubber or plastics): 640219 covers other sports footwear, such as tennis shoes and basketball shoes, but does not include ski boots. Ski boots have a dedicated subheading. 640312 Ski boots (with uppers of leather): 640312 covers ski boots with uppers of leather, while 640230 covers those with uppers of rubber or plastics. 640411 Sports footwear (with uppers of textile materials): 640411 covers sports footwear with uppers of textile materials, including ski boots? But if the upper of ski boots is of textile, they should be classified under 6404, not 6402. Confirm whether the upper and outer sole are of rubber or plastics? Confirm whether the use is for skiing? Confirm whether they are ski boots rather than other sports boots? Confirm whether they are excluded from being of leather or textile materials? Confirm whether they are confused with other subheadings of 6402?
Basis
The core basis for classification is the 'Import and Export Tariff' and the 'HS Explanatory Notes'. Subheading 640230 requires the footwear to be ski boots, with both the outer soles and uppers of rubber or plastics. If the upper is of leather, it is classified under 6403; if of textile materials, under 6404. In addition, attention should be paid to the difference between ski boots and snowboard boots, but usually ski boots refer to boots for skiing.
Confused Codes：
640212 - Ski boots (of leather)
640212 covers ski boots with outer soles and uppers of leather, while 640230 covers those of rubber or plastics. The material difference is the core distinction.
640219 - Other sports footwear (of rubber or plastics)
640219 covers other sports footwear, such as tennis shoes and basketball shoes, but does not include ski boots. Ski boots have a dedicated subheading.
640312 - Ski boots (with uppers of leather)
640312 covers ski boots with uppers of leather, while 640230 covers those with uppers of rubber or plastics.
640411 - Sports footwear (with uppers of textile materials)
640411 covers sports footwear with uppers of textile materials, including ski boots? But if the upper of ski boots is of textile, they should be classified under 6404, not 6402.
Self-Check：
✓ Confirm whether the upper and outer sole are of rubber or plastics?
✓ Confirm whether the use is for skiing?
✓ Confirm whether they are ski boots rather than other sports boots?
✓ Confirm whether they are excluded from being of leather or textile materials?
✓ Confirm whether they are confused with other subheadings of 6402?
❓ FAQ
How to inquire about the tariff rate for 640230? It can be inquired through the official website of the General Administration of Customs of China or the 'Import and Export Tariff', or by using the customs classification advance ruling service. The tariff rate may change due to country, trade agreements, etc., and the latest announcement should prevail. If the upper of ski boots is of textile materials, which code should they be classified under? If the upper is of textile materials and the outer sole is of rubber or plastics, they should be classified under 6404 (footwear with uppers of textile materials). The specific subheading needs to be further determined based on whether they are sports footwear. What is the difference between 640230 and 640212? 640230 covers ski boots of rubber or plastics, and 640212 covers ski boots of leather. The material is the main difference, and the material must be accurately declared during classification. Are brand and model mandatory at declaration? Yes, brand and model are important declaration elements that help customs identify the goods. If there is no brand, fill in 'None', and the model should be accurately filled in. How are parts of ski boots classified? If parts of ski boots are imported separately, they should be classified according to material, such as plastic parts under 3926 and rubber parts under 4016. However, if imported together with the footwear, they are classified as footwear. For cross-border e-commerce sales of ski boots, how to determine the HS code? Determine based on the material of the upper and outer sole and the use. If they are ski boots of rubber or plastics, they are classified under 640230. It is recommended to consult a professional customs broker or use customs classification tools. What is the export tax rebate rate for 640230? The export tax rebate rate needs to be inquired in the latest export tax rebate rate database, and may be adjusted in different periods. It can be inquired through the State Taxation Administration or customs websites. Are ski boots and snowboard boots under the same code? Usually ski boots refer to boots for skiing and are classified under 640230. However, if they are boots specifically for snowboarding and meet the definition of ski boots, they are still classified under this code. If for other uses, they may be classified under other subheadings.
Q: How to inquire about the tariff rate for 640230?
A: It can be inquired through the official website of the General Administration of Customs of China or the 'Import and Export Tariff', or by using the customs classification advance ruling service. The tariff rate may change due to country, trade agreements, etc., and the latest announcement should prevail.
Q: If the upper of ski boots is of textile materials, which code should they be classified under?
A: If the upper is of textile materials and the outer sole is of rubber or plastics, they should be classified under 6404 (footwear with uppers of textile materials). The specific subheading needs to be further determined based on whether they are sports footwear.
Q: What is the difference between 640230 and 640212?
A: 640230 covers ski boots of rubber or plastics, and 640212 covers ski boots of leather. The material is the main difference, and the material must be accurately declared during classification.
Q: Are brand and model mandatory at declaration?
A: Yes, brand and model are important declaration elements that help customs identify the goods. If there is no brand, fill in 'None', and the model should be accurately filled in.
Q: How are parts of ski boots classified?
A: If parts of ski boots are imported separately, they should be classified according to material, such as plastic parts under 3926 and rubber parts under 4016. However, if imported together with the footwear, they are classified as footwear.
Q: For cross-border e-commerce sales of ski boots, how to determine the HS code?
A: Determine based on the material of the upper and outer sole and the use. If they are ski boots of rubber or plastics, they are classified under 640230. It is recommended to consult a professional customs broker or use customs classification tools.
Q: What is the export tax rebate rate for 640230?
A: The export tax rebate rate needs to be inquired in the latest export tax rebate rate database, and may be adjusted in different periods. It can be inquired through the State Taxation Administration or customs websites.
Q: Are ski boots and snowboard boots under the same code?
A: Usually ski boots refer to boots for skiing and are classified under 640230. However, if they are boots specifically for snowboarding and meet the definition of ski boots, they are still classified under this code. If for other uses, they may be classified under other subheadings.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.