Chapter 64 covers footwear, gaiters and the like, and parts thereof, including various soles, uppers, and finished footwear. This chapter classifies headings by sole and upper materials, use, and manufacturing process, and is the core chapter for footwear classification in international trade. Heading 6404 specifically refers to footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. This heading excludes footwear with uppers of leather or plastics, emphasizing that the upper material is textile fiber. The first 2 digits 64 represent Chapter 64, footwear; digits 3-4, 04, represent heading 6404, namely footwear with uppers of textile materials; digits 5-6, 20, represent subheading 640420, specifically slippers and other indoor footwear. Therefore, 640420 as a whole refers to slippers with uppers of textile materials. The upper of this product is made of textile materials, the sole is usually rubber or plastics, and it is in slipper style, which conforms to the description of heading 6404. If the upper is leather, it is classified under 6403; if both sole and upper are rubber or plastics, it is classified under 6402.

Product Name: The Chinese and foreign-language name of the declared commodity shall accurately reflect the footwear characteristics, such as 'textile upper slippers'. Upper Material: Specify in detail the type of textile material used for the upper, such as cotton, chemical fibers, wool, etc., and whether it is blended. Sole Material: State the sole material, such as rubber, plastics, leather, etc., which affects heading determination. Style: Indicate whether it is slippers, sandals, or other; slippers usually have no heel or only a single strap. Brand: If there is a brand, declare the brand name (such as Nike); if no brand, fill in 'none'. Item Number: The product model of the manufacturer or exporter, for easy identification. Specifications: Includes size, color, men's or women's style, etc. Packaging: State the packaging method, such as boxed or bagged, and the quantity per carton. Product name: textile upper slippers; upper material: 100% cotton; sole material: rubber; style: slippers; brand: none; item number: SP2024; specifications: women's style, sizes 36-40, multi-color; packaging: plastic bag, 60 pairs per carton. When the upper contains multiple materials, it is not classified according to the predominant material. The boundary between slippers and sandals is unclear, and sandals are mistakenly classified under 640420. The sole material is not truthfully declared, such as declaring a plastics sole as a rubber sole.

The classification basis is the notes to Chapter 64 and the subheading texts of the Import and Export Tariff. The core point is that the upper material must be textile material, and the sole may be rubber, plastics, leather or composition leather. Slippers are defined as footwear without a heel or with only straps securing the toes. 640419 Other footwear with textile uppers: 640419 covers footwear with textile uppers other than slippers, such as sports shoes and casual shoes, while 640420 specifically refers to slippers. 640320 Slippers with leather uppers: The upper is leather, not textile material. 640220 Slippers with rubber or plastics uppers: The upper is rubber or plastics, not textile material. 640520 Other footwear with textile uppers: 640520 has textile uppers but soles other than rubber, plastics, leather or composition leather, such as wooden soles. Is the upper made of textile material? Is the sole made of rubber, plastics, leather or composition leather? Is it in slipper style? Are leather uppers or plastics uppers excluded? Is it confirmed not to fall under other headings?

How to determine the classification of slippers and sandals? Slippers usually have no heel or only a single strap securing the toes, while sandals have a heel or more securing straps. If the upper is textile material and it is a slipper, classify under 640420; if it is a sandal, classify under 640419. If the upper is made of a combination of textile material and leather, how should it be classified? According to General Rule 3 for classification, classify according to the material constituting the essential character of the upper. If the textile material area exceeds that of leather, classify under 6404; otherwise, classify under 6403. What is the export tax rebate rate for 640420? The rebate rate is adjusted with policy changes. It is recommended to consult the latest Export Tax Rebate Rate Database or consult the local customs. Usually, it can be queried in the tax rebate system by commodity code. At declaration, if the sole material is written as 'rubber' but is actually 'thermoplastic rubber', does it matter? Thermoplastic rubber falls under the category of plastics. If the sole is plastics, the heading may change to 6402 (if the upper is also plastics) or remain 6404 (if the upper is textile). The material must be accurately declared. What are the precautions for cross-border e-commerce retail export of 640420 goods? Ensure that the declaration elements are complete, especially the upper material and style. Low-value goods may be eligible for simplified declaration, but classification must be accurate; otherwise, there may be rejection or penalties. Does 640420 include disposable slippers? Yes, as long as the upper is textile material and the sole is rubber or plastics, regardless of whether they are disposable, they are classified under 640420. How to query the regulatory conditions for 640420? Regulatory conditions, such as whether commodity inspection or licenses are required, can be queried through the General Administration of Customs website or the Import and Export Tariff. Usually, footwear has no special regulation, but attention should be paid to intellectual property rights.