Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various daily shoes, sports shoes, protective shoes, and components such as soles and heels. This chapter subdivides headings based on upper material and outer sole material, 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. Under this heading, further subdivision is based on shaft height, whether over the ankle, etc., and it is the main classification heading for leather footwear. The first 2 digits 64 represent Chapter 64, footwear; the 3rd-4th digits 03 represent heading 6403, i.e., footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; the 5th-6th digits 27 are a subheading specifically referring to slippers and other indoor footwear, with uppers of leather. The complete code 640327 indicates slippers with leather uppers. The goods have leather uppers, outer soles of rubber/plastics/leather, and are in slipper style, conforming to heading 6403 and subheading 27. They differ from other subheadings of 6403 in shaft height and use; from 6404 (textile uppers) in upper material; and from 6405 (other footwear) in the combination of outer sole and upper materials.

Product Name: Declare the commodity name accurately as 'leather slippers' or specific style. Upper Material: Specify whether the upper is leather and indicate the type of leather (e.g., cowhide, sheepskin). Outer Sole Material: Indicate the outer sole material, such as rubber, plastics, leather, etc. Style: State whether it is a slipper (without back or with only a simple back strap). Brand: Declare the brand name (if any); if no brand, state 'unbranded'. Specifications and Model: Fill in item number, size range, etc., for customs identification. Packaging Type: Indicate retail packaging or transport packaging, such as 'boxed', 'carton'. Purpose: State daily wear, indoor use, etc. Product Name: Leather slippers; Upper Material: Cowhide; Outer Sole Material: Rubber; Style: Slippers (without back); Brand: ABC; Specifications and Model: Item No. 123, sizes 36-45; Packaging Type: Boxed; Purpose: Daily wear. Misdeclaring artificial leather uppers as leather, leading to incorrect codes. Ignoring outer sole material, misreporting rubber soles as plastic, affecting subheading. Confusing sandals with slippers; sandals usually have back straps and should be classified under other subheadings.

The core basis for classification is the upper material and outer sole material. According to Chapter 64 notes, if the upper is leather, the outer sole is rubber, plastics, leather or composition leather, and the style is slippers, it should be classified under 6403.27. If the upper is textile material, it is classified under 6404; if the outer sole is other material, it may be classified under 6405. 6403.19 Other leather footwear: 6403.19 covers other sports footwear, etc., not slippers; 6403.27 specifically refers to slippers. 6404.11 Textile upper sports shoes: Upper is textile material, while 6403.27 upper is leather. 6405.20 Other footwear: Upper is textile material and outer sole is not rubber/plastics/leather, or upper is other material. 6402.99 Footwear with outer soles and uppers of rubber or plastics: Upper is rubber or plastics, not leather. Is the upper leather? Is the outer sole rubber/plastics/leather? Is it slipper style? Is it over the ankle? Is the brand declared?

How to inquire about the import tariff rate for 640327? You can check the most-favored-nation rate, general rate, etc., by entering HS code 640327 on the General Administration of Customs website, International Trade Single Window, or professional tariff query tools. Note that rates are subject to adjustment; refer to the latest announcement. What is the difference in HS codes between leather slippers and leather sandals? Slippers usually have no back or only a simple back strap, classified under 6403.27; sandals have back straps or ties, usually classified under 6403.19 or 6403.99, depending on style and shaft height. Which code are slippers with uppers of composition leather classified under? Composition leather belongs to the category of leather. If the outer sole is rubber/plastics/leather, it is still classified under 6403.27. However, note that the definition of composition leather must comply with chapter notes. What declaration elements are required for exporting leather slippers? Need to declare product name, upper material, outer sole material, style, brand, specifications and model, packaging type, purpose, etc. Specific requirements are subject to customs; it is recommended to use the Single Window for declaration. If the upper is leather and the outer sole is wood, which code is it classified under? If the outer sole is wood, it does not meet the outer sole material requirements of 6403, and should be classified under 6405.10 (footwear with outer soles of wood and uppers of leather) or other corresponding headings. How to determine the HS code for leather slippers sold via cross-border e-commerce? Determine based on upper and outer sole materials. If the upper is leather, outer sole is rubber, and it is a slipper, classify under 640327. It is recommended to consult a professional customs broker or use customs classification advance ruling. What is the difference between 640327 and 640399? 640399 is other leather footwear, not elsewhere specified, usually referring to non-slipper, non-sports leather shoes. 640327 specifically refers to slippers; the two differ in purpose and style. How to distinguish between 'leather' and 'artificial leather' during declaration? Leather refers to animal skin that has been tanned; artificial leather is fabric coated with plastic. During declaration, provide material proof to avoid classification errors and penalties due to misreporting.