Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes finished footwear combining uppers and soles of various materials, as well as removable soles, heels and other parts. However, this chapter does not include uppers of textile materials (Chapters 61/62), articles of asbestos (Chapter 68), orthopedic footwear (Chapter 90), or toy footwear (Chapter 95). When classifying, attention must be focused on the materials of the soles and uppers, which are the core basis for determining the heading. Heading 6402 covers footwear with uppers of rubber or plastics, regardless of whether the soles are of rubber, plastics, leather or textile materials. However, the uppers must be made of rubber or plastics, and the footwear must not be molded in one piece (classified under 6401). This heading includes various types of daily footwear with rubber/plastic uppers, such as rain boots, sandals, sports shoes (with plastic uppers), work shoes, etc. Attention must be paid to the rules for determining the materials of the uppers and soles. Code 640299 is a 6-digit subheading. The first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof). The 3rd-4th digits "02" represent heading 6402 (other footwear with outer soles and uppers of rubber or plastics). The 5th-6th digits "99" represent subheading 640299, i.e., "other" footwear of rubber or plastics, which is the residual subheading under heading 6402. This subheading covers rubber or plastic footwear not listed in other subheadings from 6401 to 6405, such as sports shoes, casual shoes, etc., not elsewhere specified. When classifying, it is first necessary to determine whether the footwear belongs to 6401 (molded footwear) or 6403 (leather uppers), etc. The goods have uppers of rubber or plastics, soles also of rubber or plastics, and are not molded in one piece, so they are classified under 6402. If the uppers were leather, they would be classified under 6403; if of textile materials, under 6404; if molded in one piece, under 6401. As a residual subheading, 640299 applies to rubber/plastic footwear not specifically listed.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes finished footwear combining uppers and soles of various materials, as well as removable soles, heels and other parts. However, this chapter does not include uppers of textile materials (Chapters 61/62), articles of asbestos (Chapter 68), orthopedic footwear (Chapter 90), or toy footwear (Chapter 95). When classifying, attention must be focused on the materials of the soles and uppers, which are the core basis for determining the heading.
Heading
Heading 6402 covers footwear with uppers of rubber or plastics, regardless of whether the soles are of rubber, plastics, leather or textile materials. However, the uppers must be made of rubber or plastics, and the footwear must not be molded in one piece (classified under 6401). This heading includes various types of daily footwear with rubber/plastic uppers, such as rain boots, sandals, sports shoes (with plastic uppers), work shoes, etc. Attention must be paid to the rules for determining the materials of the uppers and soles.
Digit Breakdown
Code 640299 is a 6-digit subheading. The first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof). The 3rd-4th digits "02" represent heading 6402 (other footwear with outer soles and uppers of rubber or plastics). The 5th-6th digits "99" represent subheading 640299, i.e., "other" footwear of rubber or plastics, which is the residual subheading under heading 6402. This subheading covers rubber or plastic footwear not listed in other subheadings from 6401 to 6405, such as sports shoes, casual shoes, etc., not elsewhere specified. When classifying, it is first necessary to determine whether the footwear belongs to 6401 (molded footwear) or 6403 (leather uppers), etc.
Classification Basis
The goods have uppers of rubber or plastics, soles also of rubber or plastics, and are not molded in one piece, so they are classified under 6402. If the uppers were leather, they would be classified under 6403; if of textile materials, under 6404; if molded in one piece, under 6401. As a residual subheading, 640299 applies to rubber/plastic footwear not specifically listed.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the use and material of the footwear, such as "plastic sandals". Brand: Fill in the brand name of the footwear; if there is no brand, fill in "no brand". Upper Material: Specify the main material of the upper, such as "plastics", "rubber", which must be consistent with HS classification. Sole Material: State the material of the sole, such as "rubber", "plastics", which affects heading determination. Style: Describe the style of the footwear, such as "sandals", "sports shoes", "rain boots", etc. Whether Over the Ankle: Declare whether the footwear is over the ankle; over-the-ankle footwear may be classified under other subheadings of 6402. Specifications and Model: Fill in the size, item number and other model information of the footwear. Use: Explain the use of the footwear, such as "daily wear", "sports", "protection", etc. Product Name: Plastic sandals; Brand: ABC; Upper Material: Plastics; Sole Material: Rubber; Style: Sandals; Whether Over the Ankle: No; Specifications and Model: Item No. 12345, Sizes 36-45; Use: Daily wear. False declaration of upper material, misreporting plastics as leather, leading to classification errors. Ignoring the sole material, failing to distinguish rubber from plastics, affecting subheading determination. Failure to indicate whether over the ankle, possibly leading to incorrect classification under other subheadings.
Product Name
The Chinese and foreign language names of the declared goods, which should accurately reflect the use and material of the footwear, such as "plastic sandals".
⚠️ Writing only "shoes" or "sports shoes" without indicating the material and style.
Brand
Fill in the brand name of the footwear; if there is no brand, fill in "no brand".
⚠️ Confusing brand with trademark, or omitting the brand, leading to infringement risks.
Upper Material
Specify the main material of the upper, such as "plastics", "rubber", which must be consistent with HS classification.
⚠️ Misreporting plastic uppers as leather or textile, leading to classification errors.
Sole Material
State the material of the sole, such as "rubber", "plastics", which affects heading determination.
⚠️ Ignoring the sole material, or misreporting it as leather sole.
Style
Describe the style of the footwear, such as "sandals", "sports shoes", "rain boots", etc.
⚠️ Style description is too general to distinguish specific subheadings.
Whether Over the Ankle
Declare whether the footwear is over the ankle; over-the-ankle footwear may be classified under other subheadings of 6402.
⚠️ Failure to measure accurately, misreporting the over-the-ankle status.
Specifications and Model
Fill in the size, item number and other model information of the footwear.
⚠️ Incomplete model information, affecting customs inspection.
Use
Explain the use of the footwear, such as "daily wear", "sports", "protection", etc.
⚠️ Vague use description, such as "wearing".
Example： Product Name: Plastic sandals; Brand: ABC; Upper Material: Plastics; Sole Material: Rubber; Style: Sandals; Whether Over the Ankle: No; Specifications and Model: Item No. 12345, Sizes 36-45; Use: Daily wear.
Common Mistakes：
False declaration of upper material, misreporting plastics as leather, leading to classification errors.
Ignoring the sole material, failing to distinguish rubber from plastics, affecting subheading determination.
Failure to indicate whether over the ankle, possibly leading to incorrect classification under other subheadings.
🎯 Classification Logic
The core basis for classification is the materials of the upper and sole. According to the chapter notes to Chapter 64, the upper is the main material covering the foot, and the sole is the part in contact with the ground. If the upper is of rubber or plastics and the sole is of any material (except molded in one piece), it is classified under 6402. However, 6401 (molded footwear), 6403 (leather uppers), 6404 (textile uppers), etc., must be excluded. As a residual subheading, 640299 applies to rubber/plastic footwear not specifically listed. 640110 Waterproof footwear with outer soles and uppers of rubber or plastics: 640110 requires uppers of rubber or plastics and waterproof function, and the soles and uppers are made by molding, bonding or other processes, but does not include molded in one piece. 640299 does not require waterproofing and covers non-waterproof footwear. 640192 Other footwear with outer soles and uppers of rubber or plastics, over the ankle: 640192 requires over-the-ankle, while 640299 is usually not over-the-ankle. Over-the-ankle footwear must have an upper height exceeding the ankle. 640219 Sports footwear with outer soles and uppers of rubber or plastics: 640219 specifically refers to sports footwear, such as track shoes, basketball shoes, etc., while 640299 is other footwear, such as casual shoes, sandals. Sports footwear must have specific sports functions. 640320 Footwear with outer soles and uppers of leather: 640320 has leather uppers, while 640299 has rubber or plastic uppers, different materials. 640419 Footwear with uppers of textile materials: 640419 has textile uppers, while 640299 has rubber or plastic uppers, different materials. Is the upper material rubber or plastics? Is the sole material rubber or plastics? Is it molded in one piece? Is it over the ankle? Does it have waterproof function?
Basis
The core basis for classification is the materials of the upper and sole. According to the chapter notes to Chapter 64, the upper is the main material covering the foot, and the sole is the part in contact with the ground. If the upper is of rubber or plastics and the sole is of any material (except molded in one piece), it is classified under 6402. However, 6401 (molded footwear), 6403 (leather uppers), 6404 (textile uppers), etc., must be excluded. As a residual subheading, 640299 applies to rubber/plastic footwear not specifically listed.
Confused Codes：
640110 - Waterproof footwear with outer soles and uppers of rubber or plastics
640110 requires uppers of rubber or plastics and waterproof function, and the soles and uppers are made by molding, bonding or other processes, but does not include molded in one piece. 640299 does not require waterproofing and covers non-waterproof footwear.
640192 - Other footwear with outer soles and uppers of rubber or plastics, over the ankle
640192 requires over-the-ankle, while 640299 is usually not over-the-ankle. Over-the-ankle footwear must have an upper height exceeding the ankle.
640219 - Sports footwear with outer soles and uppers of rubber or plastics
640219 specifically refers to sports footwear, such as track shoes, basketball shoes, etc., while 640299 is other footwear, such as casual shoes, sandals. Sports footwear must have specific sports functions.
640320 - Footwear with outer soles and uppers of leather
640320 has leather uppers, while 640299 has rubber or plastic uppers, different materials.
640419 - Footwear with uppers of textile materials
640419 has textile uppers, while 640299 has rubber or plastic uppers, different materials.
Self-Check：
✓ Is the upper material rubber or plastics?
✓ Is the sole material rubber or plastics?
✓ Is it molded in one piece?
✓ Is it over the ankle?
✓ Does it have waterproof function?
❓ FAQ
How to determine if the upper is made of plastic? According to the chapter notes to Chapter 64, the upper is the main material covering the foot. It can be judged by observation and feel; plastics are usually glossy and relatively hard, while leather has natural grain. If uncertain, refer to the material certificate provided by the supplier or conduct laboratory testing. What is the difference between 640299 and 640219? 640219 specifically refers to sports footwear with outer soles and uppers of rubber or plastics, such as track shoes, basketball shoes, etc., with specific sports functions. 640299 is other footwear, such as casual shoes, sandals, rain boots, etc. If the footwear does not have sports functions, it should be classified under 640299. Which code should footwear with rubber soles and plastic uppers be classified under? If the upper is plastic, the sole is rubber, and it is not molded in one piece, it should be classified under 6402. The specific subheading depends on whether it is over the ankle, whether it is sports footwear, etc. If it is ordinary casual shoes, it is usually classified under 640299. How to classify over-the-ankle footwear? Over-the-ankle footwear refers to footwear with an upper height exceeding the ankle. If the upper is rubber or plastics, the sole is rubber or plastics, and it is not molded in one piece, over-the-ankle footwear should be classified under 640192. However, if it is sports footwear, it is classified under 640219. What is the classification difference between waterproof footwear and ordinary footwear? Waterproof footwear refers to footwear with uppers of rubber or plastics and waterproof function, usually classified under 640110. Ordinary footwear does not require waterproofing and is classified under other subheadings of 6402. Determining waterproof function requires reference to product descriptions and test reports. Which code should molded one-piece footwear be classified under? Molded one-piece footwear refers to footwear where the sole and upper are formed in one piece by molding, without bonding or stitching. Such footwear is classified under 6401, such as 640110 (waterproof) or 640199 (other). 640299 does not include molded footwear. How to fill in the brand when declaring? The brand should be filled in with the actual brand name of the footwear; if there is no brand, fill in "no brand". If the brand is in a foreign language, a Chinese translation must be provided. Note the difference between brand and trademark to avoid infringement. How to query the tax rate for 640299? Tax rates change with national policies and trade agreements. It is recommended to query the latest tax rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a professional customs broker. Also pay attention to preferential tax rates under free trade agreements.
Q: How to determine if the upper is made of plastic?
A: According to the chapter notes to Chapter 64, the upper is the main material covering the foot. It can be judged by observation and feel; plastics are usually glossy and relatively hard, while leather has natural grain. If uncertain, refer to the material certificate provided by the supplier or conduct laboratory testing.
Q: What is the difference between 640299 and 640219?
A: 640219 specifically refers to sports footwear with outer soles and uppers of rubber or plastics, such as track shoes, basketball shoes, etc., with specific sports functions. 640299 is other footwear, such as casual shoes, sandals, rain boots, etc. If the footwear does not have sports functions, it should be classified under 640299.
Q: Which code should footwear with rubber soles and plastic uppers be classified under?
A: If the upper is plastic, the sole is rubber, and it is not molded in one piece, it should be classified under 6402. The specific subheading depends on whether it is over the ankle, whether it is sports footwear, etc. If it is ordinary casual shoes, it is usually classified under 640299.
Q: How to classify over-the-ankle footwear?
A: Over-the-ankle footwear refers to footwear with an upper height exceeding the ankle. If the upper is rubber or plastics, the sole is rubber or plastics, and it is not molded in one piece, over-the-ankle footwear should be classified under 640192. However, if it is sports footwear, it is classified under 640219.
Q: What is the classification difference between waterproof footwear and ordinary footwear?
A: Waterproof footwear refers to footwear with uppers of rubber or plastics and waterproof function, usually classified under 640110. Ordinary footwear does not require waterproofing and is classified under other subheadings of 6402. Determining waterproof function requires reference to product descriptions and test reports.
Q: Which code should molded one-piece footwear be classified under?
A: Molded one-piece footwear refers to footwear where the sole and upper are formed in one piece by molding, without bonding or stitching. Such footwear is classified under 6401, such as 640110 (waterproof) or 640199 (other). 640299 does not include molded footwear.
Q: How to fill in the brand when declaring?
A: The brand should be filled in with the actual brand name of the footwear; if there is no brand, fill in "no brand". If the brand is in a foreign language, a Chinese translation must be provided. Note the difference between brand and trademark to avoid infringement.
Q: How to query the tax rate for 640299?
A: Tax rates change with national policies and trade agreements. It is recommended to query the latest tax rates through the official website of the General Administration of Customs, China International Trade Single Window, or consult a professional customs broker. Also pay attention to preferential tax rates under free trade agreements.
⚠️ 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.