Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various types of everyday shoes, athletic shoes, work shoes, slippers, etc. This chapter classifies headings according to upper material and outer sole material, and is an important chapter in customs classification based on the dual criteria of material and use. Heading 6403 specifically refers to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. This heading is further subdivided by use, including athletic footwear, dress shoes, sandals, etc., and is the main classification heading for leather footwear. The first 2 digits 64 represent Chapter 64, footwear; digits 3-4, 03, represent heading 6403, namely footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; digits 5-6, 24, represent subheading 6403.24, specifically other sports footwear, excluding ski boots, cross-country ski footwear, snowboard boots, ice skates and similar specialized athletic footwear. The goods have leather uppers and rubber or plastic outer soles and are sports footwear, but are not specialized athletic footwear such as ski or skating boots, so they are classified under 6403.24. If the uppers were of textile materials, they would be classified under 6404; if they are other sports footwear such as football shoes or training shoes, they remain in this subheading, but the upper material still needs to be distinguished.

Product name: Declare the commodity name specifically, such as "leather athletic shoes", and avoid the general term "shoes". Brand: Fill in the brand name (e.g., Nike, Adidas); if there is no brand, write "none". Upper material: Clearly state "leather" or "composition leather", and it must be consistent with the test report. Outer sole material: Fill in rubber, plastics, leather or composition leather, usually rubber or plastics. Use: Indicate the type of sport, such as "running", "training", "basketball", etc. Style: Describe the shoe style features, such as low-top, high-top, lace-up, etc. Size: Fill in the EU or US size, such as "42". Item number: Fill in the manufacturer's item number for easy identification. Product name: leather athletic shoes; Brand: Nike; Upper material: leather; Outer sole material: rubber; Use: running; Style: low-top lace-up; Size: 42; Item number: CZ1234-001. False declaration of upper material, reporting artificial leather as leather. Use description is too general and does not distinguish the type of sport. Ignoring the outer sole material, resulting in incorrect subheading classification.

The core basis for classification is the upper and outer sole materials and the use. 6403 requires outer soles of rubber, plastics, leather or composition leather and uppers of leather. Subheading 6403.24 requires sports footwear, but excludes specialized footwear such as ski boots and cross-country ski footwear. Material test reports and use descriptions must be taken into account. 6403.19 Other footwear with leather uppers: 6403.19 is other footwear, not for sports use; 6403.24 specifically refers to sports footwear. 6404.11 Sports footwear with textile uppers: 6404.11 has uppers of textile materials, while 6403.24 has uppers of leather. 6402.19 Sports footwear of rubber or plastics: 6402.19 has uppers of rubber or plastics, not leather. 6403.12 Ski boots: 6403.12 specifically refers to ski boots, while 6403.24 is other sports footwear. 6403.20 Leather sandals: 6403.20 is sandals, while 6403.24 is sports footwear. Are the uppers made of leather? Are the outer soles made of rubber, plastics, leather or composition leather? Is it sports footwear? Are specialized footwear such as ski boots and ice skates excluded? Is it distinguished from sports footwear with textile uppers?

How can it be determined whether the uppers are leather? It must be based on a material test report. Leather includes natural leather and composition leather. Artificial leather (PU, PVC) is not leather and should be classified under 6404. What is the definition of sports footwear? Sports footwear refers to footwear specially used for sports, such as running, training, basketball, etc., but ski boots, ice skates and similar items have separate subheadings. How are 6403.24 and 6403.19 distinguished? 6403.24 specifically refers to sports footwear, while 6403.19 is other footwear, such as dress shoes and casual shoes. If the sole is EVA foam and the upper is leather, where is it classified? EVA foam belongs to plastics. If the upper is leather and it is sports footwear, it is classified under 6403.24. How should cross-border e-commerce sellers declare athletic shoes? They need to provide declaration elements such as brand, material, and use, ensure consistency with the actual goods, and avoid customs clearance problems caused by incorrect material declaration. How can the tariff rate for 6403.24 be checked? The latest tariff rate can be checked through the website of the General Administration of Customs or the customs website of the trading country. Tariff rates change, so official data should be used as the basis. How should leather athletic shoes be maintained? Avoid washing with water, use a special leather cleaner, dry in the shade, and do not expose to direct sunlight. How can classification errors be avoided? Carefully verify the upper and outer sole materials, confirm the use, and refer to customs classification decisions and advance rulings.