Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes footwear made from uppers and soles of various materials, such as rubber, plastics, leather, textile materials, etc. This chapter does not include: knitted or crocheted footwear (Chapter 61), gaiters made of textile materials (Chapter 62), asbestos products (Chapter 68), orthopedic footwear (Chapter 90), or toy footwear (Chapter 95). Footwear in this chapter is classified according to upper material and sole material, and is an important commodity category in international trade. Heading 6405 covers other footwear not specified elsewhere. Specifically, it includes: footwear with uppers made of other materials (such as leather, textile materials, etc.) and soles made of rubber, plastics, leather or composition leather; and footwear with uppers made of other materials and soles made of other materials (such as wood, cork, etc.). This heading is a residual heading for footwear and applies to footwear not classified under 6401 to 6404. Code 640590 is a 6-digit subheading. The first 2 digits "64" indicate Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 "05" indicate heading 6405 (other footwear). Digits 5-6 "90" indicate subheading 640590, i.e., other subheadings under heading 6405. Heading 6405 also includes subheadings such as 6405.10 (footwear with uppers of leather or composition leather), 6405.20 (footwear with uppers of textile materials), etc. Subheading 640590 covers other footwear not elsewhere specified, such as footwear with uppers made of plastics, rubber or other materials. This product is classified under 640590 because its upper material does not fall within the scope of 6401 (uppers of rubber or plastics), 6402 (uppers of rubber or plastics), 6403 (uppers of leather), or 6404 (uppers of textile materials), and its sole material also does not conform to the specific combinations of the above headings. Therefore, it is classified as other footwear under 6405, and under 6405 further determined according to the upper material; if it does not conform to 6405.10 or 6405.20, it is classified under 640590.
Chapter
Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes footwear made from uppers and soles of various materials, such as rubber, plastics, leather, textile materials, etc. This chapter does not include: knitted or crocheted footwear (Chapter 61), gaiters made of textile materials (Chapter 62), asbestos products (Chapter 68), orthopedic footwear (Chapter 90), or toy footwear (Chapter 95). Footwear in this chapter is classified according to upper material and sole material, and is an important commodity category in international trade.
Heading
Heading 6405 covers other footwear not specified elsewhere. Specifically, it includes: footwear with uppers made of other materials (such as leather, textile materials, etc.) and soles made of rubber, plastics, leather or composition leather; and footwear with uppers made of other materials and soles made of other materials (such as wood, cork, etc.). This heading is a residual heading for footwear and applies to footwear not classified under 6401 to 6404.
Digit Breakdown
Code 640590 is a 6-digit subheading. The first 2 digits "64" indicate Chapter 64 (footwear, gaiters and the like, and parts thereof). Digits 3-4 "05" indicate heading 6405 (other footwear). Digits 5-6 "90" indicate subheading 640590, i.e., other subheadings under heading 6405. Heading 6405 also includes subheadings such as 6405.10 (footwear with uppers of leather or composition leather), 6405.20 (footwear with uppers of textile materials), etc. Subheading 640590 covers other footwear not elsewhere specified, such as footwear with uppers made of plastics, rubber or other materials.
Classification Basis
This product is classified under 640590 because its upper material does not fall within the scope of 6401 (uppers of rubber or plastics), 6402 (uppers of rubber or plastics), 6403 (uppers of leather), or 6404 (uppers of textile materials), and its sole material also does not conform to the specific combinations of the above headings. Therefore, it is classified as other footwear under 6405, and under 6405 further determined according to the upper material; if it does not conform to 6405.10 or 6405.20, it is classified under 640590.
📝 Declaration Elements
Product Name: Declare the specific name of the footwear, such as "men's leather shoes", "sports shoes", etc., which must be consistent with the actual goods. Brand: Fill in the brand name of the footwear; if there is no brand, fill in "unbranded". Item Number: Fill in the item number designated by the manufacturer or seller for identification. Upper Material: Declare the main material of the upper, such as leather, textile materials, plastics, etc. Sole Material: Declare the main material of the sole, such as rubber, plastics, leather, etc. Style: Declare the style of the footwear, such as men's, women's, children's, etc. Specifications and Model: Fill in specifications such as size and color of the footwear. Packaging Specifications: Fill in the quantity per carton and packaging method, such as "10 pairs/carton". Product Name: Men's casual shoes; Brand: ABC; Item Number: M123; Upper Material: Textile materials; Sole Material: Rubber; Style: Men's; Specifications and Model: sizes 40-44, black; Packaging Specifications: 10 pairs/carton. Inaccurate declaration of upper material, such as declaring synthetic leather as genuine leather. Confusion between sole material and upper material, leading to classification errors. False declaration of brand, item number, etc., affecting customs supervision.
Product Name
Declare the specific name of the footwear, such as "men's leather shoes", "sports shoes", etc., which must be consistent with the actual goods.
⚠️ Declaring only "shoes" or "footwear", which is too general.
Brand
Fill in the brand name of the footwear; if there is no brand, fill in "unbranded".
⚠️ Brand misspelled or inconsistent with the trademark.
Item Number
Fill in the item number designated by the manufacturer or seller for identification.
⚠️ Item number missing or inconsistent with the actual goods.
Upper Material
Declare the main material of the upper, such as leather, textile materials, plastics, etc.
⚠️ Failure to distinguish between main material and secondary material.
Sole Material
Declare the main material of the sole, such as rubber, plastics, leather, etc.
⚠️ Incorrect declaration of sole material, such as declaring rubber as plastics.
Style
Declare the style of the footwear, such as men's, women's, children's, etc.
⚠️ Incorrect declaration of style, such as declaring women's as men's.
Specifications and Model
Fill in specifications such as size and color of the footwear.
⚠️ Incomplete specifications and model or inconsistent with the actual goods.
Packaging Specifications
Fill in the quantity per carton and packaging method, such as "10 pairs/carton".
⚠️ Packaging specifications inconsistent with actual conditions.
Inaccurate declaration of upper material, such as declaring synthetic leather as genuine leather.
Confusion between sole material and upper material, leading to classification errors.
False declaration of brand, item number, etc., affecting customs supervision.
🎯 Classification Logic
The core criteria for classification are the upper material and sole material of the footwear. According to the Import and Export Tariff, footwear is classified by upper material into rubber or plastics, leather, textile materials, etc., and further subdivided in combination with sole material. For 640590, it is necessary to confirm that the upper material does not fall within the specific scope of 6401-6404, and that the sole material also does not conform to the combinations of these headings. If the upper is of other materials (such as plastics, rubber, etc.) and the sole is of other materials (such as leather, wood, etc.), it is classified under 640590. 640510 Footwear with uppers of leather or composition leather: The upper of 640510 is leather or composition leather, while the upper of 640590 is other materials. 640520 Footwear with uppers of textile materials: The upper of 640520 is textile materials, while the upper of 640590 is other materials. 640411 Sports footwear, with uppers of rubber or plastics: The upper of 640411 is rubber or plastics, and it is sports footwear; the upper of 640590 is other materials, and it is not necessarily sports footwear. 640419 Other sports footwear, with uppers of rubber or plastics: The upper of 640419 is rubber or plastics, while the upper of 640590 is other materials. 640399 Other footwear, with soles of rubber or plastics and uppers of leather: The upper of 640399 is leather and the sole is rubber or plastics; the upper of 640590 is other materials. What is the main material of the upper? What is the main material of the sole? Does it fall within the specific scope of 6401-6404? Can it be classified under 6405.10 or 6405.20? Does it belong to other headings (such as 6401-6404)?
Basis
The core criteria for classification are the upper material and sole material of the footwear. According to the Import and Export Tariff, footwear is classified by upper material into rubber or plastics, leather, textile materials, etc., and further subdivided in combination with sole material. For 640590, it is necessary to confirm that the upper material does not fall within the specific scope of 6401-6404, and that the sole material also does not conform to the combinations of these headings. If the upper is of other materials (such as plastics, rubber, etc.) and the sole is of other materials (such as leather, wood, etc.), it is classified under 640590.
Confused Codes：
640510 - Footwear with uppers of leather or composition leather
The upper of 640510 is leather or composition leather, while the upper of 640590 is other materials.
640520 - Footwear with uppers of textile materials
The upper of 640520 is textile materials, while the upper of 640590 is other materials.
640411 - Sports footwear, with uppers of rubber or plastics
The upper of 640411 is rubber or plastics, and it is sports footwear; the upper of 640590 is other materials, and it is not necessarily sports footwear.
640419 - Other sports footwear, with uppers of rubber or plastics
The upper of 640419 is rubber or plastics, while the upper of 640590 is other materials.
640399 - Other footwear, with soles of rubber or plastics and uppers of leather
The upper of 640399 is leather and the sole is rubber or plastics; the upper of 640590 is other materials.
Self-Check：
✓ What is the main material of the upper?
✓ What is the main material of the sole?
✓ Does it fall within the specific scope of 6401-6404?
✓ Can it be classified under 6405.10 or 6405.20?
✓ Does it belong to other headings (such as 6401-6404)?
❓ FAQ
How can I check the tax rate for HS code 640590? You can check the latest tax rate by entering code 640590 on the official website of the General Administration of Customs of China, the International Trade Single Window, or professional query tools. Note that tax rates may vary by country, trade agreement, and time, and the official publication should prevail. What is the difference between 640590 and 640510? 640510 is footwear with uppers of leather or composition leather, while 640590 is footwear with uppers of other materials. If the upper is leather, it should be classified under 640510; if it is textile materials, it should be classified under 640520; other materials are classified under 640590. What materials are required when declaring 640590? Basic documents such as contracts, invoices, packing lists, and bills of lading are usually required, as well as product descriptions and material certificates. Customs may require samples or test reports to determine classification. If the upper is plastics and the sole is rubber, which code should it be classified under? If the upper is plastics and the sole is rubber, and it does not fall within the specific scope of 6401-6404, it is classified under 640590. However, note that if the upper is rubber or plastics and the sole is rubber or plastics, it may be classified under 6401 or 6402. What is the export tax rebate for 640590? The export tax rebate rate is determined according to the national policy of the year and may be adjusted in different periods. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker. How can I determine the main material of the upper? It is determined by the part of the upper material with the largest area. If multiple materials are mixed, the main material (occupying the largest area) is usually used as the basis. If necessary, refer to customs classification decisions or consult professional institutions. Does 640590 include children's shoes? Yes, 640590 includes footwear of various styles, including children's shoes. However, it is necessary to determine whether it is classified under this code based on the upper material and sole material. What are the consequences of incorrect classification? Incorrect classification may lead to supplementary taxes, fines, impact on the enterprise's credit rating, and even suspicion of smuggling. Enterprises are advised to declare accurately and seek professional classification services when necessary.
Q: How can I check the tax rate for HS code 640590?
A: You can check the latest tax rate by entering code 640590 on the official website of the General Administration of Customs of China, the International Trade Single Window, or professional query tools. Note that tax rates may vary by country, trade agreement, and time, and the official publication should prevail.
Q: What is the difference between 640590 and 640510?
A: 640510 is footwear with uppers of leather or composition leather, while 640590 is footwear with uppers of other materials. If the upper is leather, it should be classified under 640510; if it is textile materials, it should be classified under 640520; other materials are classified under 640590.
Q: What materials are required when declaring 640590?
A: Basic documents such as contracts, invoices, packing lists, and bills of lading are usually required, as well as product descriptions and material certificates. Customs may require samples or test reports to determine classification.
Q: If the upper is plastics and the sole is rubber, which code should it be classified under?
A: If the upper is plastics and the sole is rubber, and it does not fall within the specific scope of 6401-6404, it is classified under 640590. However, note that if the upper is rubber or plastics and the sole is rubber or plastics, it may be classified under 6401 or 6402.
Q: What is the export tax rebate for 640590?
A: The export tax rebate rate is determined according to the national policy of the year and may be adjusted in different periods. You can check the latest rebate rate through the State Taxation Administration or the General Administration of Customs, or consult a professional customs broker.
Q: How can I determine the main material of the upper?
A: It is determined by the part of the upper material with the largest area. If multiple materials are mixed, the main material (occupying the largest area) is usually used as the basis. If necessary, refer to customs classification decisions or consult professional institutions.
Q: Does 640590 include children's shoes?
A: Yes, 640590 includes footwear of various styles, including children's shoes. However, it is necessary to determine whether it is classified under this code based on the upper material and sole material.
Q: What are the consequences of incorrect classification?
A: Incorrect classification may lead to supplementary taxes, fines, impact on the enterprise's credit rating, and even suspicion of smuggling. Enterprises are advised to declare accurately and seek professional classification services 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.