Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes all types of footwear (such as sports shoes, leather shoes, rubber shoes, plastic shoes, textile upper shoes, etc.), as well as parts such as uppers, soles, heels, etc. However, note that this chapter does not include: knitted or crocheted footwear (Chapter 61), textile material uppers (Chapter 63), asbestos footwear (Chapter 68), orthopedic footwear (Chapter 90), toy footwear (Chapter 95), etc. Classification requires comprehensive judgment based on upper material, sole material, and use. Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Includes everyday leather shoes, leather boots, leather sandals, etc. But does not include: ski boots with leather outer soles and leather uppers but ankle-covering (6403.12), other sports footwear with leather outer soles and leather uppers (6403.19), other footwear with leather outer soles and leather uppers (6403.20 to 6403.99). Note that if the upper is of textile material, it is classified under 6404; if both outer sole and upper are of rubber or plastics, it is classified under 6401 or 6402. The first 2 digits "64" represent Chapter 64, i.e., footwear, gaiters and the like, and parts thereof. The 3rd-4th digits "03" represent heading 6403, specifically referring to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. The 5th-6th digits "28" represent subheading 6403.28, i.e., other footwear, referring to footwear with leather uppers not specifically named. Note that under 6403 there are also multiple subheadings: 6403.12 ski boots, 6403.19 other sports footwear, 6403.20 footwear with leather outer soles and uppers, 6403.40 footwear with metal toe-caps, 6403.51 ankle-covering footwear, 6403.59 other ankle-covering footwear, 6403.91 footwear covering the ankle, 6403.99 other footwear. 6403.28 is the "other" subheading, usually referring to footwear not named, such as certain special styles or material combinations. This commodity is classified under 6403.28 because its outer sole is of rubber, plastics, leather or composition leather, the upper is of leather, and it does not belong to other specifically named subheadings under 6403 (such as sports footwear, ski boots, footwear with metal toe-caps, etc.). If the upper is of textile material, it should be classified under 6404; if both outer sole and upper are of rubber or plastics, it should be classified under 6401 or 6402. Therefore, 6403.28 is the residual subheading for footwear with leather uppers.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes all types of footwear (such as sports shoes, leather shoes, rubber shoes, plastic shoes, textile upper shoes, etc.), as well as parts such as uppers, soles, heels, etc. However, note that this chapter does not include: knitted or crocheted footwear (Chapter 61), textile material uppers (Chapter 63), asbestos footwear (Chapter 68), orthopedic footwear (Chapter 90), toy footwear (Chapter 95), etc. Classification requires comprehensive judgment based on upper material, sole material, and use.
Heading
Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Includes everyday leather shoes, leather boots, leather sandals, etc. But does not include: ski boots with leather outer soles and leather uppers but ankle-covering (6403.12), other sports footwear with leather outer soles and leather uppers (6403.19), other footwear with leather outer soles and leather uppers (6403.20 to 6403.99). Note that if the upper is of textile material, it is classified under 6404; if both outer sole and upper are of rubber or plastics, it is classified under 6401 or 6402.
Digit Breakdown
The first 2 digits "64" represent Chapter 64, i.e., footwear, gaiters and the like, and parts thereof. The 3rd-4th digits "03" represent heading 6403, specifically referring to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. The 5th-6th digits "28" represent subheading 6403.28, i.e., other footwear, referring to footwear with leather uppers not specifically named. Note that under 6403 there are also multiple subheadings: 6403.12 ski boots, 6403.19 other sports footwear, 6403.20 footwear with leather outer soles and uppers, 6403.40 footwear with metal toe-caps, 6403.51 ankle-covering footwear, 6403.59 other ankle-covering footwear, 6403.91 footwear covering the ankle, 6403.99 other footwear. 6403.28 is the "other" subheading, usually referring to footwear not named, such as certain special styles or material combinations.
Classification Basis
This commodity is classified under 6403.28 because its outer sole is of rubber, plastics, leather or composition leather, the upper is of leather, and it does not belong to other specifically named subheadings under 6403 (such as sports footwear, ski boots, footwear with metal toe-caps, etc.). If the upper is of textile material, it should be classified under 6404; if both outer sole and upper are of rubber or plastics, it should be classified under 6401 or 6402. Therefore, 6403.28 is the residual subheading for footwear with leather uppers.
📝 Declaration Elements
Product Name: The Chinese and foreign language names of the declared commodity, which should accurately reflect the style and material of the footwear, such as "men's leather upper leather shoes". Brand: Fill in the brand name of the footwear (such as Nike, Clarks), or fill in "no brand" if there is no brand. Item Number: Fill in the item number designated by the manufacturer or seller, used to identify the specific style. Upper Material: Indicate the main material of the upper, such as "leather", "composition leather", which must correspond to the HS code. Sole Material: Indicate the outer sole material, such as "rubber", "plastics", "leather", which affects heading selection. Style: Describe the type of footwear, such as "ankle boots", "sandals", "casual shoes", to assist in determining the subheading. Size: Fill in the size of the footwear, such as "size 42", for customs inspection. Packaging Specifications: Indicate the quantity per carton and packaging method, such as "10 pairs/carton, carton packaging". Product Name: Men's leather upper leather shoes; Brand: Clarks; Item Number: C12345; Upper Material: cowhide; Sole Material: rubber; Style: lace-up casual shoes; Size: 40-45; Packaging Specifications: 10 pairs/carton, carton packaging. Misreporting upper material: declaring artificial leather (PU) as leather, leading to classification errors. Omitting sole material: not declaring the sole material, making it impossible to determine the heading. Unclear style description: not indicating whether ankle-covering or sports shoes, affecting subheading determination.
Product Name
The Chinese and foreign language names of the declared commodity, which should accurately reflect the style and material of the footwear, such as "men's leather upper leather shoes".
⚠️ Only writing "shoes" or "leather shoes", without distinguishing material and style.
Brand
Fill in the brand name of the footwear (such as Nike, Clarks), or fill in "no brand" if there is no brand.
⚠️ Confusing brand with model, or omitting the brand.
Item Number
Fill in the item number designated by the manufacturer or seller, used to identify the specific style.
⚠️ Mixing item number with model, or filling in incomplete information.
Upper Material
Indicate the main material of the upper, such as "leather", "composition leather", which must correspond to the HS code.
⚠️ Misreporting artificial leather as leather, leading to classification errors.
Sole Material
Indicate the outer sole material, such as "rubber", "plastics", "leather", which affects heading selection.
⚠️ Ignoring the sole material, or misreporting it as leather.
Style
Describe the type of footwear, such as "ankle boots", "sandals", "casual shoes", to assist in determining the subheading.
⚠️ Style description too general, such as "men's shoes".
Size
Fill in the size of the footwear, such as "size 42", for customs inspection.
⚠️ Size range not clearly filled in.
Packaging Specifications
Indicate the quantity per carton and packaging method, such as "10 pairs/carton, carton packaging".
Misreporting upper material: declaring artificial leather (PU) as leather, leading to classification errors.
Omitting sole material: not declaring the sole material, making it impossible to determine the heading.
Unclear style description: not indicating whether ankle-covering or sports shoes, affecting subheading determination.
🎯 Classification Logic
The core basis for classification is the upper material and outer sole material. According to HS rules, the classification of footwear first depends on the outer sole and upper materials: if the outer sole is of rubber, plastics, leather or composition leather, and the upper is of leather, it is classified under 6403. Within 6403, it is further subdivided based on whether it is sports footwear, whether it is ankle-covering, whether it has a metal toe-cap, etc. 6403.28 is other footwear, applicable to leather upper footwear not specifically named. Note that if the upper is of textile material, it is classified under 6404; if both outer sole and upper are of rubber or plastics, it is classified under 6401 or 6402. 6401 Waterproof footwear with outer soles and uppers of rubber or plastics: Both outer sole and upper are of rubber or plastics, and it is waterproof, different from 6403's leather upper. 6402 Other footwear with outer soles and uppers of rubber or plastics: Both outer sole and upper are of rubber or plastics, not waterproof, distinguished from 6403's leather upper. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: The upper is of textile material, not leather, so it is classified under 6404. 6405 Other footwear: Upper material is not leather, not textile, not rubber or plastics, such as fur, etc., classified under 6405. Is the upper leather? Is the outer sole rubber, plastics, leather or composition leather? Does it belong to specifically named items such as sports footwear, ski boots, etc.? Is it ankle-covering? Does it have a metal toe-cap?
Basis
The core basis for classification is the upper material and outer sole material. According to HS rules, the classification of footwear first depends on the outer sole and upper materials: if the outer sole is of rubber, plastics, leather or composition leather, and the upper is of leather, it is classified under 6403. Within 6403, it is further subdivided based on whether it is sports footwear, whether it is ankle-covering, whether it has a metal toe-cap, etc. 6403.28 is other footwear, applicable to leather upper footwear not specifically named. Note that if the upper is of textile material, it is classified under 6404; if both outer sole and upper are of rubber or plastics, it is classified under 6401 or 6402.
Confused Codes：
6401 - Waterproof footwear with outer soles and uppers of rubber or plastics
Both outer sole and upper are of rubber or plastics, and it is waterproof, different from 6403's leather upper.
6402 - Other footwear with outer soles and uppers of rubber or plastics
Both outer sole and upper are of rubber or plastics, not waterproof, distinguished from 6403's leather upper.
6404 - Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
The upper is of textile material, not leather, so it is classified under 6404.
6405 - Other footwear
Upper material is not leather, not textile, not rubber or plastics, such as fur, etc., classified under 6405.
Self-Check：
✓ Is the upper leather?
✓ Is the outer sole rubber, plastics, leather or composition leather?
✓ Does it belong to specifically named items such as sports footwear, ski boots, etc.?
✓ Is it ankle-covering?
✓ Does it have a metal toe-cap?
❓ FAQ
How to inquire about the tariff rate for 640328? The latest tariff rate can be queried through the official website of the General Administration of Customs of China or the International Trade Single Window. Note that tariff rates vary by country and trade agreements (such as RCEP). It is recommended to rely on the customs system at the time of declaration. What is the difference between 640328 and 640399? 640399 is other footwear with leather uppers, but outer soles of rubber, plastics, leather or composition leather, and not belonging to other specific subheadings. 640328 is also other footwear, but usually refers to specific styles or material combinations, and the specific determination depends on the subheading structure. In practice, 640399 is more common. If the upper is leather and the sole is rubber, which code should it be classified under? If the upper is leather and the sole is rubber, it is classified under 6403. Then determine the subheading based on style (whether sports footwear, whether ankle-covering, etc.). If it is ordinary casual shoes, it may be classified under 640399 or 640328. How to distinguish between "leather" and "composition leather" when declaring? Leather refers to animal skin that has been tanned, while composition leather refers to leather scraps that are crushed and bonded and pressed. Both are classified under 6403 in the HS, but they must be truthfully filled in during declaration to avoid being deemed as false declaration. For cross-border e-commerce selling leather shoes, how to determine the HS code? It needs to be determined based on the upper and outer sole materials. If the upper is leather and the outer sole is rubber, it is classified under 6403. Then select the subheading based on style. It is recommended to consult a professional customs broker or use customs classification pre-ruling. What is the export tax rebate rate for 640328? The export tax rebate rate is subject to adjustment, and the latest export tax rebate rate database should be queried. Generally, the rebate rate for leather footwear is relatively high, but the specific rate is subject to the announcement by the State Administration of Taxation. If the upper is leather but the sole is plastics, should it be classified under 6403 or 6402? It is classified under 6403, because the upper is leather and the outer sole is plastics, which conforms to the description of heading 6403. 6402 requires the upper to also be plastics or rubber. Does 640328 include children's leather shoes? Yes, as long as the upper is leather, the outer sole is rubber, plastics, leather or composition leather, and it does not belong to other specific subheadings, children's leather shoes can also be classified under 640328.
Q: How to inquire about the tariff rate for 640328?
A: The latest tariff rate can be queried through the official website of the General Administration of Customs of China or the International Trade Single Window. Note that tariff rates vary by country and trade agreements (such as RCEP). It is recommended to rely on the customs system at the time of declaration.
Q: What is the difference between 640328 and 640399?
A: 640399 is other footwear with leather uppers, but outer soles of rubber, plastics, leather or composition leather, and not belonging to other specific subheadings. 640328 is also other footwear, but usually refers to specific styles or material combinations, and the specific determination depends on the subheading structure. In practice, 640399 is more common.
Q: If the upper is leather and the sole is rubber, which code should it be classified under?
A: If the upper is leather and the sole is rubber, it is classified under 6403. Then determine the subheading based on style (whether sports footwear, whether ankle-covering, etc.). If it is ordinary casual shoes, it may be classified under 640399 or 640328.
Q: How to distinguish between "leather" and "composition leather" when declaring?
A: Leather refers to animal skin that has been tanned, while composition leather refers to leather scraps that are crushed and bonded and pressed. Both are classified under 6403 in the HS, but they must be truthfully filled in during declaration to avoid being deemed as false declaration.
Q: For cross-border e-commerce selling leather shoes, how to determine the HS code?
A: It needs to be determined based on the upper and outer sole materials. If the upper is leather and the outer sole is rubber, it is classified under 6403. Then select the subheading based on style. It is recommended to consult a professional customs broker or use customs classification pre-ruling.
Q: What is the export tax rebate rate for 640328?
A: The export tax rebate rate is subject to adjustment, and the latest export tax rebate rate database should be queried. Generally, the rebate rate for leather footwear is relatively high, but the specific rate is subject to the announcement by the State Administration of Taxation.
Q: If the upper is leather but the sole is plastics, should it be classified under 6403 or 6402?
A: It is classified under 6403, because the upper is leather and the outer sole is plastics, which conforms to the description of heading 6403. 6402 requires the upper to also be plastics or rubber.
Q: Does 640328 include children's leather shoes?
A: Yes, as long as the upper is leather, the outer sole is rubber, plastics, leather or composition leather, and it does not belong to other specific subheadings, children's leather shoes can also be classified under 640328.
⚠️ 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.