Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes almost all footwear except footwear with uppers of textile materials, such as footwear with uppers of leather, rubber, plastics, wood, etc. Note, however, that this chapter does not include footwear with uppers of textile materials (Chapter 63) or certain special-purpose footwear (for example, certain types of sports footwear may be classified under Chapter 95). Footwear in this chapter is classified according to the materials of the uppers and soles, and it is an important chapter for light industrial products in international trade. Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. This heading includes various leather-upper footwear for daily wear, such as ankle boots, long boots, sandals, slippers, etc., but excludes footwear with both soles and uppers of rubber or plastics (headings 6401 and 6402), and also excludes footwear with uppers of textile materials (heading 6404). This heading is further subdivided according to sole material and is the main classification heading for leather footwear. Code 640391 is a 6-digit subheading: the first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof); digits 3-4 "03" represent heading 6403 (footwear with uppers of leather or composition leather); digits 5-6 "91" represent subheading 640391, specifically "ankle boots," that is, boots that cover the ankle but not the knee. Among these, "ankle boots" generally refers to boots whose shaft height exceeds the ankle but does not exceed the mid-calf. This subheading is further subdivided according to sole material, toe protection, etc., but the 6-digit code already specifies ankle boots with leather uppers. The goods are ankle boots with leather uppers; the upper material is leather, which conforms to the description of heading 6403; the boot shaft covers the ankle but not the knee, which conforms to the definition of subheading 640391 "ankle boots." If the upper were of textile material, it should be classified under 6404; if both the sole and upper were of rubber or plastics, it should be classified under 6401 or 6402; if it were a knee-length boot, it should be classified under subheadings such as 640312 or 640319. Therefore, according to the upper material and boot shaft height, it is correctly classified under 640391.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. This chapter includes almost all footwear except footwear with uppers of textile materials, such as footwear with uppers of leather, rubber, plastics, wood, etc. Note, however, that this chapter does not include footwear with uppers of textile materials (Chapter 63) or certain special-purpose footwear (for example, certain types of sports footwear may be classified under Chapter 95). Footwear in this chapter is classified according to the materials of the uppers and soles, and it is an important chapter for light industrial products in international trade.
Heading
Heading 6403 covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. This heading includes various leather-upper footwear for daily wear, such as ankle boots, long boots, sandals, slippers, etc., but excludes footwear with both soles and uppers of rubber or plastics (headings 6401 and 6402), and also excludes footwear with uppers of textile materials (heading 6404). This heading is further subdivided according to sole material and is the main classification heading for leather footwear.
Digit Breakdown
Code 640391 is a 6-digit subheading: the first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof); digits 3-4 "03" represent heading 6403 (footwear with uppers of leather or composition leather); digits 5-6 "91" represent subheading 640391, specifically "ankle boots," that is, boots that cover the ankle but not the knee. Among these, "ankle boots" generally refers to boots whose shaft height exceeds the ankle but does not exceed the mid-calf. This subheading is further subdivided according to sole material, toe protection, etc., but the 6-digit code already specifies ankle boots with leather uppers.
Classification Basis
The goods are ankle boots with leather uppers; the upper material is leather, which conforms to the description of heading 6403; the boot shaft covers the ankle but not the knee, which conforms to the definition of subheading 640391 "ankle boots." If the upper were of textile material, it should be classified under 6404; if both the sole and upper were of rubber or plastics, it should be classified under 6401 or 6402; if it were a knee-length boot, it should be classified under subheadings such as 640312 or 640319. Therefore, according to the upper material and boot shaft height, it is correctly classified under 640391.
📝 Declaration Elements
Product name: The Chinese and foreign-language names of the declared goods should accurately describe the type of footwear, such as "ankle boots with leather uppers." Brand: Fill in the brand name of the footwear (such as Nike, Clarks, etc.); if there is no brand, fill in "unbranded." Upper material: Clearly state whether the upper material is leather or composition leather, and indicate the type of leather (such as cowhide, sheepskin). Sole material: Declare the sole material, such as rubber, plastics, leather, etc., which affects subheading subdivision. Boot shaft height: Explain the boot shaft height, such as "covers the ankle but not the knee," to distinguish ankle boots from long boots. Style: Describe the footwear style, such as "men's ankle boots," "women's Martin boots," etc., to assist classification. Specifications and model: Fill in the footwear size, item number, etc., to facilitate customs identification. Whether it covers the ankle: Clearly state whether the upper exceeds the ankle, which is the key to distinguishing ankle boots from low-cut shoes. Product name: ankle boots with leather uppers; Brand: ABC; Upper material: cowhide; Sole material: rubber; Boot shaft height: covers the ankle but not the knee; Style: men's; Specifications and model: sizes 40-45, item number XYZ123; Whether it covers the ankle: yes. Mistakenly declaring artificial leather uppers as leather, resulting in incorrect classification under 6404. Failure to accurately describe the boot shaft height may result in classification under long boot subheadings (640312, etc.). Inaccurate declaration of sole material, such as reporting a plastic sole as a rubber sole, affects subheading subdivision.
Product name
The Chinese and foreign-language names of the declared goods should accurately describe the type of footwear, such as "ankle boots with leather uppers."
⚠️ Writing only "boots" or "women's boots" without indicating the upper material and boot shaft height.
Brand
Fill in the brand name of the footwear (such as Nike, Clarks, etc.); if there is no brand, fill in "unbranded."
⚠️ Confusing brand with trademark, or omitting the brand, resulting in inaccurate declaration.
Upper material
Clearly state whether the upper material is leather or composition leather, and indicate the type of leather (such as cowhide, sheepskin).
⚠️ Misreporting artificial leather (PU) as leather, resulting in incorrect classification.
Sole material
Declare the sole material, such as rubber, plastics, leather, etc., which affects subheading subdivision.
⚠️ Writing only "rubber sole" without distinguishing whether it is combined with the upper material.
Boot shaft height
Explain the boot shaft height, such as "covers the ankle but not the knee," to distinguish ankle boots from long boots.
⚠️ Failure to provide specific height data, making it impossible to determine whether they are ankle boots.
Style
Describe the footwear style, such as "men's ankle boots," "women's Martin boots," etc., to assist classification.
⚠️ The style description is too general and does not distinguish gender or use.
Specifications and model
Fill in the footwear size, item number, etc., to facilitate customs identification.
⚠️ The specifications and model do not match the actual goods, or are not filled in according to the standard.
Whether it covers the ankle
Clearly state whether the upper exceeds the ankle, which is the key to distinguishing ankle boots from low-cut shoes.
⚠️ Misreporting low-cut leather shoes as ankle boots, resulting in incorrect classification.
Example： Product name: ankle boots with leather uppers; Brand: ABC; Upper material: cowhide; Sole material: rubber; Boot shaft height: covers the ankle but not the knee; Style: men's; Specifications and model: sizes 40-45, item number XYZ123; Whether it covers the ankle: yes.
Common Mistakes：
Mistakenly declaring artificial leather uppers as leather, resulting in incorrect classification under 6404.
Failure to accurately describe the boot shaft height may result in classification under long boot subheadings (640312, etc.).
Inaccurate declaration of sole material, such as reporting a plastic sole as a rubber sole, affects subheading subdivision.
🎯 Classification Logic
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized System. First, determine the heading according to the upper material: footwear with uppers of leather or composition leather is classified under 6403. Then determine the subheading according to boot shaft height: ankle boots (covering the ankle but not the knee) are classified under 640391. At the same time, factors such as sole material and whether it covers the ankle must be considered. If the upper is of textile material, it is classified under 6404; if both the sole and upper are of rubber or plastics, it is classified under 6401 or 6402. Classification should be based on the actual goods, contracts, invoices, and other documents to ensure accurate declaration. 640399 Other footwear with leather uppers: 640399 covers other footwear with leather uppers and does not include ankle boots. If the boot shaft height does not cover the ankle or if it is a long boot, it may be classified under this code. 640419 Ankle boots with textile uppers: The upper material is textile, whereas 640391 has leather uppers. The core difference lies in the upper material. 640291 Ankle boots with plastic uppers: The upper is plastic, not leather. If the upper is plastic and the sole is rubber or plastic, it is classified under 6402. 640312 Knee-high boots with leather uppers: The boot shaft height is above the knee, so it is classified under 640312, whereas 640391 is ankle boots (not above the knee). 640351 Ankle-covering boots with leather uppers (leather soles): The sole material is leather, so it is classified under 640351, whereas the soles of 640391 are usually rubber or plastics. Are the uppers made of leather or composition leather? Does the boot shaft cover the ankle but not the knee? What is the sole material? Does it belong to special-purpose footwear such as protective footwear or sports shoes? Are declaration elements such as brand and specifications complete?
Basis
The core basis for classification is the Import and Export Tariff and the Explanatory Notes to the Harmonized System. First, determine the heading according to the upper material: footwear with uppers of leather or composition leather is classified under 6403. Then determine the subheading according to boot shaft height: ankle boots (covering the ankle but not the knee) are classified under 640391. At the same time, factors such as sole material and whether it covers the ankle must be considered. If the upper is of textile material, it is classified under 6404; if both the sole and upper are of rubber or plastics, it is classified under 6401 or 6402. Classification should be based on the actual goods, contracts, invoices, and other documents to ensure accurate declaration.
Confused Codes：
640399 - Other footwear with leather uppers
640399 covers other footwear with leather uppers and does not include ankle boots. If the boot shaft height does not cover the ankle or if it is a long boot, it may be classified under this code.
640419 - Ankle boots with textile uppers
The upper material is textile, whereas 640391 has leather uppers. The core difference lies in the upper material.
640291 - Ankle boots with plastic uppers
The upper is plastic, not leather. If the upper is plastic and the sole is rubber or plastic, it is classified under 6402.
640312 - Knee-high boots with leather uppers
The boot shaft height is above the knee, so it is classified under 640312, whereas 640391 is ankle boots (not above the knee).
640351 - Ankle-covering boots with leather uppers (leather soles)
The sole material is leather, so it is classified under 640351, whereas the soles of 640391 are usually rubber or plastics.
Self-Check：
✓ Are the uppers made of leather or composition leather?
✓ Does the boot shaft cover the ankle but not the knee?
✓ What is the sole material?
✓ Does it belong to special-purpose footwear such as protective footwear or sports shoes?
✓ Are declaration elements such as brand and specifications complete?
❓ FAQ
How can I check the import tax rate for 640391? You can check through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Enter HS code 640391 to view the MFN rate, general rate, VAT, and consumption tax (if applicable). Note that tax rates are subject to policy adjustments, and the latest published rates should prevail. How are ankle boots and long boots with leather uppers distinguished? According to boot shaft height: ankle boots cover the ankle but not the knee, usually above the ankle and below the mid-calf; long boots cover the knee or reach above the knee. Specific height data must be provided during classification so that customs can determine it. If the upper is leather and the sole is plastic, which code should be used? If the upper is leather, the sole is plastic, and they are ankle boots, they are classified under 640391. However, if the sole is leather, they are classified under 640351. The sole material must be accurately declared during classification. Can ankle boots with artificial leather uppers be classified under 640391? No. 640391 requires uppers of leather or composition leather. Artificial leather (PU, PVC, etc.) is a plastic material and should be classified under 640291 (ankle boots with plastic uppers). If the artificial leather has a textile backing, it may be classified under 6404. What should be noted when filling in the brand for declaration? The brand should be filled in with the actual brand name; if there is no brand, fill in "unbranded." If it is licensed production, the brand and licensing status must be indicated. Brand is important information for customs valuation and intellectual property protection and must be declared truthfully. What is the export tax rebate rate for 640391? The export tax rebate rate is subject to national policy adjustments. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs. At present, the export tax rebate rate for leather footwear is usually 13%, but actual inquiries should prevail. What tax rate applies to cross-border e-commerce retail imports of ankle boots? Cross-border e-commerce retail imports are subject to the cross-border e-commerce comprehensive tax, including customs duty, VAT, and consumption tax. The specific tax rate is calculated based on the commodity HS code and dutiable value. You may refer to the List of Cross-Border E-Commerce Retail Import Commodities and the tax rate table. How can I determine whether the upper is "leather" during classification? According to the Explanatory Notes to the Harmonized System, leather refers to natural leather or composition leather. Natural leather is made by tanning animal hides, and composition leather is made by bonding leather fibers. It can be preliminarily judged by appearance, feel, burning odor, etc., and laboratory testing may be required when necessary.
Q: How can I check the import tax rate for 640391?
A: You can check through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Enter HS code 640391 to view the MFN rate, general rate, VAT, and consumption tax (if applicable). Note that tax rates are subject to policy adjustments, and the latest published rates should prevail.
Q: How are ankle boots and long boots with leather uppers distinguished?
A: According to boot shaft height: ankle boots cover the ankle but not the knee, usually above the ankle and below the mid-calf; long boots cover the knee or reach above the knee. Specific height data must be provided during classification so that customs can determine it.
Q: If the upper is leather and the sole is plastic, which code should be used?
A: If the upper is leather, the sole is plastic, and they are ankle boots, they are classified under 640391. However, if the sole is leather, they are classified under 640351. The sole material must be accurately declared during classification.
Q: Can ankle boots with artificial leather uppers be classified under 640391?
A: No. 640391 requires uppers of leather or composition leather. Artificial leather (PU, PVC, etc.) is a plastic material and should be classified under 640291 (ankle boots with plastic uppers). If the artificial leather has a textile backing, it may be classified under 6404.
Q: What should be noted when filling in the brand for declaration?
A: The brand should be filled in with the actual brand name; if there is no brand, fill in "unbranded." If it is licensed production, the brand and licensing status must be indicated. Brand is important information for customs valuation and intellectual property protection and must be declared truthfully.
Q: What is the export tax rebate rate for 640391?
A: The export tax rebate rate is subject to national policy adjustments. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs. At present, the export tax rebate rate for leather footwear is usually 13%, but actual inquiries should prevail.
Q: What tax rate applies to cross-border e-commerce retail imports of ankle boots?
A: Cross-border e-commerce retail imports are subject to the cross-border e-commerce comprehensive tax, including customs duty, VAT, and consumption tax. The specific tax rate is calculated based on the commodity HS code and dutiable value. You may refer to the List of Cross-Border E-Commerce Retail Import Commodities and the tax rate table.
Q: How can I determine whether the upper is "leather" during classification?
A: According to the Explanatory Notes to the Harmonized System, leather refers to natural leather or composition leather. Natural leather is made by tanning animal hides, and composition leather is made by bonding leather fibers. It can be preliminarily judged by appearance, feel, burning odor, etc., and laboratory testing may be required 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.