Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes footwear of various materials (leather, textiles, plastics, rubber, etc.), regardless of use (daily, sports, protective, etc.). However, it excludes socks of textile materials (Chapters 61/62) and toy footwear (Chapter 95). This chapter is further subdivided based on the upper material and outer sole material. Heading 6405 covers other footwear, i.e., footwear not classified under 6401 to 6404. Specifically, it includes: footwear with uppers of textile materials and outer soles of rubber, plastics, leather or composition leather (but the outer soles are not of the types listed in 6401-6404); footwear with uppers of other materials (such as leather, plastics) but not listed in the preceding headings. This heading is subdivided based on the upper material, with 6405.20 for footwear with uppers of textile materials. Code 640520 is a six-digit subheading. The first 2 digits '64' represent Chapter 64: Footwear, gaiters and the like; parts of such articles. The 3rd-4th digits '05' represent heading 6405: Other footwear. The 5th-6th digits '20' represent subheading 6405.20: Other footwear with uppers of textile materials. Note: Textile materials here refer to the upper's main material being textile fibers, but excludes 6404 (footwear with outer soles of rubber/plastics and uppers of textile materials), as 6404 is separately listed. 6405.20 applies when the outer soles are not of rubber/plastics/leather/composition leather, or when the uppers are textile but the outer soles are of other materials (such as wood, cork, etc.). The upper of this product is of textile materials, but the outer sole is not of rubber, plastics, leather or composition leather as listed in 6401-6404, so it cannot be classified under 6404 (which requires outer soles of rubber or plastics). Also, the upper is not leather (6403) or rubber/plastics (6401/6402). Therefore, it is classified under 6405.20, i.e., other footwear with uppers of textile materials.

Product Name: The standard name of the declared commodity, which should include key information such as material and style, e.g., 'Women's sandals with textile uppers' Upper Material: Detailed description of the main material of the upper, such as cotton, synthetic fibers, canvas, etc., with composition ratios indicated Outer Sole Material: Specify the outer sole material, such as EVA, TPR, rubber, plastics, etc., and indicate whether it belongs to the materials listed in 6401-6404 Style: Such as sports shoes, casual shoes, sandals, slippers, etc., which affect classification determination Brand: If there is a brand, declare the brand name (Chinese or foreign); if no brand, fill in 'None' Item Number: The manufacturer's or seller's product number, used to identify the specific style Specifications/Model: Such as size, color, etc., for customs inspection Packaging Method: Such as boxed, bagged, etc., which affects transportation and inspection Product Name: Women's sandals with textile uppers; Upper Material: Cotton (100% cotton); Outer Sole Material: EVA (not rubber, not plastics); Style: Sandals; Brand: ABC; Item Number: W2024; Specifications: Sizes 36-40; Packaging: Boxed. Outer sole material incorrectly declared as plastics, actually EVA, leading to classification under 6404 instead of 6405 Upper material not specifying exact composition, e.g., 'synthetic fibers' should be refined to 'polyester' Ignoring whether the outer sole material falls within the scope of 6401-6404, incorrectly classifying under 6404

Core basis for classification: First determine the outer sole material. If the outer sole is of rubber, plastics, leather or composition leather, and the upper is of textile materials, classify under 6404. If the outer sole is of other materials (such as EVA, wood, cork, etc.), and the upper is of textile materials, classify under 6405.20. Also, confirm that the upper's main material is textile (accounting for the largest proportion by area or weight). If the upper is leather, classify under 6403; if the upper is plastics or rubber, classify under 6401 or 6402. 640419 Other footwear with outer soles of rubber or plastics and uppers of textile materials: 640419 has outer soles of rubber or plastics, while 640520 has outer soles of non-rubber/plastics/leather materials, such as EVA, wood, etc. 640399 Other footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: 640399 has uppers of leather, while 640520 has uppers of textile materials. 640420 Footwear with outer soles of leather or composition leather and uppers of textile materials: 640420 has outer soles of leather or composition leather, while 640520 has outer soles of other materials (non-leather). 640510 Other footwear with uppers of leather or composition leather: 640510 has uppers of leather, while 640520 has uppers of textile materials. 640590 Other footwear with uppers of other materials: 640590 has uppers of other materials (non-textile, non-leather), while 640520 has uppers of textile materials. Is the upper's main material textile? Is the outer sole material not of rubber, plastics, leather or composition leather? Has classification under 6401-6404 been excluded? Does the textile material of the upper account for the largest proportion by area or weight? Is it confirmed that the outer sole material does not conflict with 6404?

How to determine whether the outer sole material is rubber or plastics? Rubber usually refers to natural rubber or synthetic rubber, and plastics refer to polyvinyl chloride (PVC), polyurethane (PU), etc. EVA (ethylene-vinyl acetate copolymer) is generally considered a type of plastics, but according to customs classification, EVA outer soles may be classified as plastic soles. Reference should be made to the 'Explanatory Notes to the Harmonized System' or consult customs. If the upper is of textile materials and the outer sole is EVA, which code should it be classified under? If EVA is recognized as plastics, then the outer sole is plastics and the upper is textile, and it should be classified under 6404.19. If EVA is not recognized as plastics (such as certain foam materials), it may be classified under 6405.20. It is recommended to provide a material composition table, subject to customs determination. What is the difference between 640520 and 640419? 640520 has outer soles of non-rubber/plastics/leather materials and uppers of textile; 640419 has outer soles of rubber or plastics and uppers of textile. The key difference is the outer sole material. How to describe the upper material when declaring? The type and composition of the textile material should be specified, such as '100% cotton', '65% polyester 35% cotton', and the proportion of the main material should be provided to prove that the textile material accounts for the largest proportion. If the upper is of textile materials and the outer sole is leather, where should it be classified? With outer soles of leather and uppers of textile, it should be classified under 6404.20 (footwear with outer soles of leather or composition leather and uppers of textile materials). What is the export tax rebate rate for 640520? The export tax rebate rate is subject to national policy adjustments. It is recommended to check the latest 'Export Tax Rebate Rate Library' or consult the local tax authority. Usually, it can be queried through the commodity code in the tax rebate system. Does cross-border e-commerce retail export apply to 640520? Yes, as long as the commodity meets the description of 640520, the same HS code is used regardless of general trade or cross-border e-commerce. However, cross-border e-commerce may involve simplified declaration, and it should be filled in according to platform requirements. How to query the regulatory conditions for 640520? Regulatory conditions can be queried through the General Administration of Customs website or the 'Import and Export Tariff'. Usually, 640520 has no special regulatory conditions, but it may involve quality inspection, endangered species, etc., which need to be confirmed based on the specific commodity.