Chapter 64 covers footwear, gaiters and the like, and parts thereof. It includes all types of footwear (such as sports shoes, leather shoes, rubber shoes, etc.), uppers, soles, heels, laces and other parts, as well as gaiters, leggings and similar articles. However, this chapter does not include uppers of textile materials (classified under Chapter 63) or articles of asbestos (classified under Chapter 68). Heading 6406 covers uppers and parts thereof, as well as soles, heels and other parts. Specifically includes: uppers (whether or not attached to soles but not formed into shoes), upper parts (such as cut pieces, decorative pieces), soles, heels, insoles, footbed cushions, etc. However, it does not include laces, eyelets, zippers and other accessories (classified according to material). Code 640610 is a six-digit subheading: the first 2 digits "64" represent Chapter 64 (footwear, gaiters and the like, and parts thereof); digits 3-4 "06" represent heading 6406 (uppers and parts thereof, soles, heels, etc.); digits 5-6 "10" represent subheading 640610 (uppers and parts thereof). Therefore, 640610 specifically refers to uppers and parts thereof, excluding soles, heels, etc. The goods are uppers and parts thereof, which are components of footwear and have not been formed into complete footwear, therefore classified under 6406 rather than 6401-6405 (complete footwear). Meanwhile, if the upper is made of textile materials, attention should be paid to whether it belongs to special woven fabrics of Chapter 63, but general uppers are still classified under 6406.

Product Name: The specific name of the declared goods, such as "upper", "sports shoe upper", "leather shoe upper cut pieces", etc., which must be consistent with the actual goods. Material: The main material of the upper, such as leather, synthetic leather, textile materials, plastics, etc., with specific composition and proportions required. Processing Status: Indicate whether the upper has been formed, whether it is attached to the sole, whether it has undergone surface treatment, etc., such as "unformed cut pieces" or "sewn and formed". Brand: If there is a brand, declare the brand name (such as Nike, Adidas); if no brand, declare "none". Model: The model or article number of the upper, for easy identification and classification; if no model, declare "none". Use: The final use of the upper, such as "for manufacturing sports shoes", "for leather shoe production", etc. Whether Attached to Sole: Clarify whether the upper is already attached to the sole; if attached but not formed into a shoe, still classified under 6406. Customs declaration example: Product Name: Sports shoe upper Material: Synthetic leather (PU) 70%, mesh fabric 30% Processing Status: Sewn and formed, not attached to sole Brand: Nike Model: AJ1234 Use: For manufacturing sports shoes Whether Attached to Sole: No Specifications: Men's, sizes 42-45 Remarks: None Incorrectly classifying semi-finished products with uppers attached to soles under 6404 or 6405, when they should still be classified under 6406. Textile material uppers not distinguished as to whether they belong to special fabrics of Chapter 63, incorrectly classified under 6406. Not indicating specific material composition proportions when declaring, leading to classification disputes. Ignoring brand declaration, which may trigger customs detention risk related to intellectual property.

Core classification basis: 1) Whether the goods are uppers and parts thereof; 2) Whether they have not been formed into complete footwear; 3) Whether the material falls within the scope of Chapter 64 (excluding textile material uppers classified under Chapter 63). If the upper is already attached to the sole but not formed into a shoe, it is still classified under 6406. If the upper is made of textile materials and meets the definition of special fabrics of Chapter 63, it is classified under Chapter 63. 6404 Footwear with uppers of textile materials: 6404 is complete footwear with uppers of textile materials; 640610 is upper parts, not formed into shoes. If the upper is already attached to the sole but not formed, it is still classified under 6406. 6405 Other footwear: 6405 is complete footwear with uppers of other materials; 640610 is upper parts. If the upper is formed but not attached to the sole, it is classified under 6406. 6403 Footwear with uppers of leather: 6403 is complete footwear with uppers of leather; 640610 is upper parts. If the upper is made of leather and not formed, it is classified under 6406. 6307 Other textile articles: 6307 includes textile material uppers, but if the upper is made of textile materials and meets the definition of Chapter 63, it is classified under 6307; otherwise under 6406. 6402 Footwear with uppers of rubber or plastics: 6402 is complete footwear with uppers of rubber or plastics; 640610 is upper parts. If the upper is made of rubber or plastics and not formed, it is classified under 6406. Has the upper been formed into complete footwear? If not, consider 6406. Is the upper material made of textile materials? If so, check whether it belongs to Chapter 63. Is the upper already attached to the sole? If attached but not formed, still classified under 6406. Are the declaration elements complete, especially material, processing status, and brand? Has the upper been confused with soles, heels and other parts?

If the upper and sole are already connected but not formed into a shoe, which code should it be classified under? It should still be classified under 640610. According to Chapter 64 notes, even if the upper is attached to the sole, as long as it has not been formed into complete footwear, it is still classified as upper parts. However, note that if it already has the essential character of footwear, it may be classified as complete footwear. Are textile material uppers always classified under 640610? Not necessarily. If the textile material upper meets the definition of special fabrics of Chapter 63 (such as knitted or crocheted uppers), it may be classified under Chapter 63. Generally, woven textile material uppers are still classified under 640610. It is recommended to consult Chapter 63 notes. How to distinguish 640610 from 6404? 6404 is complete footwear with uppers of textile materials; 640610 is upper parts, not formed into shoes. If the upper is already attached to the sole but not formed, it is still classified under 640610; if it has been formed into a shoe, it is classified under 6404. When declaring uppers, how should the material be filled in? The main material and proportions must be indicated, such as "synthetic leather 70%, mesh fabric 30%". If it is natural leather, indicate "cowhide"; if it is reconstituted leather, indicate "reconstituted leather". Material directly affects classification. Are upper parts such as cut pieces and decorative pieces also classified under 640610? Yes. 640610 includes uppers and parts thereof, such as cut pieces, decorative pieces, eyelet pieces, etc. However, laces, buckles and other accessories are classified according to material and are not classified under 640610. Do imported uppers require brand declaration? Yes. According to customs regulations, imported goods must declare the brand for intellectual property protection. If unbranded, declare "none". Omission or incorrect declaration may result in customs detention or penalties. What is the export tax rebate rate for 640610? The export tax rebate rate is subject to national policy adjustments. It is recommended to check the latest "Export Tax Rebate Rate Database" or consult the local customs. Generally, the rebate rate for upper parts differs from that for complete footwear, and the actual query shall prevail. How to check the regulatory conditions for 640610? You can check the regulatory conditions for this code through the General Administration of Customs website or the "Single Window", such as whether commodity inspection, licenses, etc. are required. Regulatory conditions may change due to national policies, and the latest publication shall prevail.