Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (leather, rubber, plastics, textiles, etc.). This chapter classifies headings according to upper material and outer sole material, and is the core chapter for footwear classification in international trade. Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Under this heading, it is further subdivided by type of footwear (sports footwear, ski boots, other) and whether or not covering the ankle. The first 2 digits 64 = Chapter 64 (footwear, gaiters and the like); digits 3-4 03 = heading 6403 (footwear with uppers of leather); digits 5-6 12 = subheading 640312, specifically ski boots with uppers of leather. The subheading level reflects that the upper material is leather and the use is for skiing. The upper of this product is leather, the outer sole is rubber/plastics/leather, and it is specially designed for skiing, so it is classified under 640312. It is not classified under other subheadings of 6403 (such as 640319 other sports footwear), nor under 6404 (footwear with textile uppers).
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof, including footwear of various materials (leather, rubber, plastics, textiles, etc.). This chapter classifies headings according to upper material and outer sole material, and is the core chapter for footwear classification in international trade.
Heading
Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Under this heading, it is further subdivided by type of footwear (sports footwear, ski boots, other) and whether or not covering the ankle.
Digit Breakdown
The first 2 digits 64 = Chapter 64 (footwear, gaiters and the like); digits 3-4 03 = heading 6403 (footwear with uppers of leather); digits 5-6 12 = subheading 640312, specifically ski boots with uppers of leather. The subheading level reflects that the upper material is leather and the use is for skiing.
Classification Basis
The upper of this product is leather, the outer sole is rubber/plastics/leather, and it is specially designed for skiing, so it is classified under 640312. It is not classified under other subheadings of 6403 (such as 640319 other sports footwear), nor under 6404 (footwear with textile uppers).
📝 Declaration Elements
Product name: Declare the commodity name accurately as "ski boots with uppers of leather" and avoid using colloquial names. Brand: Fill in the brand name (if no brand, write "none"), and it must be consistent with the actual goods. Article number: The model/article number designated by the manufacturer or brand owner, used to identify the specific style. Upper material: Declare the main material of the upper, which must be leather (natural leather or composition leather). Outer sole material: Declare the outer sole material, such as rubber, plastics or leather. Use: Clearly declare as boots specially designed for skiing. Size: Declare the footwear size, such as European size, US size, etc. Packaging specification: Declare the quantity per carton and the packaging type. Product name: ski boots with uppers of leather; Brand: ATOMIC; Article number: AE5020; Upper material: cowhide; Outer sole material: rubber; Use: specially for skiing; Size: 26.5; Packaging specification: 10 pairs/carton. The upper material is misreported as synthetic leather, resulting in classification under 6404 or 6402. Failure to declare the skiing use may result in classification under 640319 other sports footwear. False declaration of the outer sole material affects the determination of the subheading.
Product name
Declare the commodity name accurately as "ski boots with uppers of leather" and avoid using colloquial names.
⚠️ Misreporting as "ski shoes" or "sports boots" without reflecting the leather material.
Brand
Fill in the brand name (if no brand, write "none"), and it must be consistent with the actual goods.
⚠️ Incorrect brand spelling or failure to declare the brand type (such as OEM).
Article number
The model/article number designated by the manufacturer or brand owner, used to identify the specific style.
⚠️ The article number does not match the actual goods or is omitted.
Upper material
Declare the main material of the upper, which must be leather (natural leather or composition leather).
⚠️ Misreporting synthetic leather as leather, resulting in classification errors.
Outer sole material
Declare the outer sole material, such as rubber, plastics or leather.
⚠️ Failure to distinguish between outer sole and midsole materials.
Use
Clearly declare as boots specially designed for skiing.
⚠️ Declaring generally as sports shoes without reflecting the skiing use.
Size
Declare the footwear size, such as European size, US size, etc.
⚠️ Size range not indicated or unit unclear.
Packaging specification
Declare the quantity per carton and the packaging type.
⚠️ Packaging specification does not match the actual goods.
Example： Product name: ski boots with uppers of leather; Brand: ATOMIC; Article number: AE5020; Upper material: cowhide; Outer sole material: rubber; Use: specially for skiing; Size: 26.5; Packaging specification: 10 pairs/carton.
Common Mistakes：
The upper material is misreported as synthetic leather, resulting in classification under 6404 or 6402.
Failure to declare the skiing use may result in classification under 640319 other sports footwear.
False declaration of the outer sole material affects the determination of the subheading.
🎯 Classification Logic
The core basis for classification is the upper material (leather) and the use (skiing). According to HS notes, 6403 includes footwear with uppers of leather, and 640312 specifically refers to ski boots. Note that ski boots usually have an ankle-covering design and outer soles of rubber/plastics, distinguishing them from ordinary sports shoes. 640319 Other sports footwear: 640319 covers other sports footwear with uppers of leather and does not include ski boots; ski boots have a specialized function and are classified under 640312. 640411 Sports footwear with textile uppers: The upper of 640411 is textile material, while the upper of 640312 is leather; material is the fundamental difference. 640212 Ski boots with rubber/plastic uppers: The upper of 640212 is rubber or plastics, while the upper of 640312 is leather. 640351 Ankle-covering boots with outer soles and uppers of leather: 640351 covers ankle-covering boots with leather outer soles and uppers, but not specially for skiing; ski boots must have a skiing function. Is the upper made of leather? Is it specially designed for skiing? Is the outer sole rubber/plastics/leather? Does it cover the ankle? Is it confused with ordinary sports boots?
Basis
The core basis for classification is the upper material (leather) and the use (skiing). According to HS notes, 6403 includes footwear with uppers of leather, and 640312 specifically refers to ski boots. Note that ski boots usually have an ankle-covering design and outer soles of rubber/plastics, distinguishing them from ordinary sports shoes.
Confused Codes：
640319 - Other sports footwear
640319 covers other sports footwear with uppers of leather and does not include ski boots; ski boots have a specialized function and are classified under 640312.
640411 - Sports footwear with textile uppers
The upper of 640411 is textile material, while the upper of 640312 is leather; material is the fundamental difference.
640212 - Ski boots with rubber/plastic uppers
The upper of 640212 is rubber or plastics, while the upper of 640312 is leather.
640351 - Ankle-covering boots with outer soles and uppers of leather
640351 covers ankle-covering boots with leather outer soles and uppers, but not specially for skiing; ski boots must have a skiing function.
Self-Check：
✓ Is the upper made of leather?
✓ Is it specially designed for skiing?
✓ Is the outer sole rubber/plastics/leather?
✓ Does it cover the ankle?
✓ Is it confused with ordinary sports boots?
❓ FAQ
How can I check the import tax rate for 640312? You can check the latest import tariff, value-added tax and consumption tax (if applicable) by entering HS code 640312 on the official website of the General Administration of Customs, the International Trade Single Window, or a professional tariff inquiry platform. Note that tax rates may vary depending on trade agreements and country of origin. What is the difference in classification between ski boots with leather uppers and ski boots with textile uppers? The upper material determines the classification: ski boots with leather uppers are classified under 640312, and ski boots with textile uppers are classified under 640411 (if the outer sole is rubber/plastics). If the outer sole is leather, they are classified under other subheadings of 6404, depending on the specific material. How can I distinguish between "ski boots" and "snowboard boots" when declaring? Ski boots usually refer to rigid boots used for alpine skiing and cross-country skiing, while snowboard boots may be classified under 640312 or other sports footwear. The key is the upper material and use; it is recommended to provide product pictures and instructions. Does 640312 include children's ski boots? Yes, 640312 does not distinguish between adults and children. As long as they meet the requirements of leather uppers and skiing use, they are classified under this code. However, attention should be paid to the size declaration for children's shoes. If ski boots have fur decoration, does it affect classification? If the fur is only decorative, it does not affect the determination of the main upper material. However, if the fur constitutes the main part of the upper, they may be classified under other subheadings of 6403 or 4303. Judgment should be based on the actual material proportion. Can 640312 be used for declaring cross-border e-commerce retail ski boots? Yes, but it is necessary to ensure that the goods meet the requirements of leather uppers and skiing use. Cross-border e-commerce requires complete declaration elements, and attention should be paid to the difference between personal postal tax and goods tax. Is there a big tariff difference between 640312 and 640212? The tariff difference depends on the tariff schedule of the country/region; usually different materials have different tax rates. It is recommended to check the latest tariff schedule and consider origin preferences. What consequences may result from classification errors? They may result in tax recovery, fines, cargo detention, or even suspicion of smuggling. It is recommended to declare truthfully and apply for advance classification when necessary.
Q: How can I check the import tax rate for 640312?
A: You can check the latest import tariff, value-added tax and consumption tax (if applicable) by entering HS code 640312 on the official website of the General Administration of Customs, the International Trade Single Window, or a professional tariff inquiry platform. Note that tax rates may vary depending on trade agreements and country of origin.
Q: What is the difference in classification between ski boots with leather uppers and ski boots with textile uppers?
A: The upper material determines the classification: ski boots with leather uppers are classified under 640312, and ski boots with textile uppers are classified under 640411 (if the outer sole is rubber/plastics). If the outer sole is leather, they are classified under other subheadings of 6404, depending on the specific material.
Q: How can I distinguish between "ski boots" and "snowboard boots" when declaring?
A: Ski boots usually refer to rigid boots used for alpine skiing and cross-country skiing, while snowboard boots may be classified under 640312 or other sports footwear. The key is the upper material and use; it is recommended to provide product pictures and instructions.
Q: Does 640312 include children's ski boots?
A: Yes, 640312 does not distinguish between adults and children. As long as they meet the requirements of leather uppers and skiing use, they are classified under this code. However, attention should be paid to the size declaration for children's shoes.
Q: If ski boots have fur decoration, does it affect classification?
A: If the fur is only decorative, it does not affect the determination of the main upper material. However, if the fur constitutes the main part of the upper, they may be classified under other subheadings of 6403 or 4303. Judgment should be based on the actual material proportion.
Q: Can 640312 be used for declaring cross-border e-commerce retail ski boots?
A: Yes, but it is necessary to ensure that the goods meet the requirements of leather uppers and skiing use. Cross-border e-commerce requires complete declaration elements, and attention should be paid to the difference between personal postal tax and goods tax.
Q: Is there a big tariff difference between 640312 and 640212?
A: The tariff difference depends on the tariff schedule of the country/region; usually different materials have different tax rates. It is recommended to check the latest tariff schedule and consider origin preferences.
Q: What consequences may result from classification errors?
A: They may result in tax recovery, fines, cargo detention, or even suspicion of smuggling. It is recommended to declare truthfully and apply for advance classification when necessary.
⚠️ 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.