Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various uppers, soles, and complete footwear. This chapter classifies headings by upper material, sole material, and use, and is the core chapter for footwear classification in international trade. Heading 6403 specifically refers to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather or composition leather, regardless of sole material. This heading is further subdivided based on sole material, whether it covers the ankle, whether it incorporates a metal toe-cap, 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, i.e., footwear with uppers of leather; digits 5-6, 26, represent subheading 640326, specifically referring to footwear with uppers of leather, outer soles of rubber, plastics, leather or composition leather, and not covering the ankle, in the nature of sandals. The 5th digit 2 indicates outer soles of rubber or plastics, etc., and the 6th digit 6 indicates sandal-type footwear. The goods have uppers of leather, outer soles of rubber or plastics, and are in sandal style (not covering the ankle), meeting the description of subheading 640326. If the outer soles were of other materials or the uppers were too high, they would be classified under other subheadings.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the type of footwear, such as 'leather sandals'. Brand: Fill in the brand name of the footwear; if there is no brand, fill in 'no brand'. Upper Material: Clearly state whether the upper is leather or composition leather, and specify the type of leather (e.g., cowhide, sheepskin). Sole Material: Declare the sole material, such as rubber, plastics, leather, etc., which affects subheading classification. Style: State whether they are sandals and whether they cover the ankle. Sandals usually refer to footwear with straps or openwork design on the instep. Size: Declare the size range, such as sizes 35-45, for customs statistics. Packaging Method: State retail packaging or bulk packaging, such as 'boxed, one pair per box'. Product Name: Leather sandals; Brand: ABC; Upper Material: Cowhide; Sole Material: Rubber; Style: Sandals, not covering the ankle; Size: 36-44; Packaging: Boxed, one pair per box; Use: Daily wear. False declaration of upper material, reporting artificial leather as genuine leather, leading to classification errors. Confusion of sole materials; tax rates for rubber soles and plastic soles may differ. Unclear style description; sandals are easily confused with slippers and boots.

The core basis for classification is the upper material, sole material, and footwear height. 640326 requires uppers of leather, outer soles of rubber, plastics, leather or composition leather, and sandals not covering the ankle. If the outer soles are of other materials (such as wood), they are classified under other subheadings of 6403; if the uppers are not leather, they are classified under 6402 or 6404. 640320 Ankle-covering sandals with uppers of leather: 640320 is for ankle-covering sandals, while 640326 is for sandals not covering the ankle; the difference lies in the height of the upper. 640351 Ankle-covering boots with uppers of leather: 640351 is for ankle-covering boots, not sandals, and with outer soles of rubber or plastics. 640399 Other footwear with uppers of leather: 640399 is for footwear with uppers of leather not elsewhere specified, usually not sandals, such as sports shoes or casual shoes. 640220 Sandals with uppers of rubber or plastics: 640220 has uppers of rubber or plastics, while 640326 has uppers of leather. Are the uppers of leather or composition leather? Are the outer soles of rubber, plastics, leather or composition leather? Are they sandals not covering the ankle? Have other types such as slippers and boots been excluded? Are declaration elements such as brand and size complete?

How can I check the import tax rate for 640326? You can check the latest tax rate via the General Administration of Customs website or the International Trade Single Window, or consult a customs broker. Tax rates may change due to country, trade agreements, etc., and the actual rate at the time of declaration shall prevail. Under which code are sandals with leather uppers and wooden soles classified? If the outer soles are wooden, they do not fall under 640326 (which requires rubber, etc., soles) and should be classified under other subheadings of 6403, such as 640399. What is the difference in classification between sandals and slippers? Sandals usually have heel straps or instep fastenings, while slippers have no heel and are held only by the toes. 640326 applies only to sandals; slippers are generally classified under other subheadings of 6403 or 6405. How should the brand be filled in during declaration? The actual brand name should be filled in; if there is no brand, fill in 'no brand'. If produced under OEM, the brand owner should be indicated to avoid infringement risks. What are the declaration elements for leather sandals? They mainly include product name, brand, upper material, sole material, style, size, packaging method, etc., subject to customs requirements. If the upper is composition leather, can it be classified under 640326? Yes, 640326 covers uppers of leather or composition leather, but material proof must be provided. What certifications are required for leather sandals exported to the EU? They must comply with EU REACH regulations on chemical restrictions, as well as CE marking (if applicable). It is recommended to confirm with testing agencies in advance. What are the consequences of misclassification? It may lead to tax recovery, fines, downgrading of enterprise credit, etc., and in serious cases, suspected smuggling. It is recommended to declare truthfully and apply for advance classification if necessary.