HS 64032000 A shoe with a leather outsole consisting of a leather strip that crosses the instep and wraps around the big toe to form the upper

The table below lists the 2 tariff lines under HS 64032000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.

Tariffs List：

China import tariff rates for HS 64032000 A shoe with a leather outsole consisting of a leather strip that crosses the instep and wraps around the big toe to form the upper — MFN rate, temporary rate, consumption tax, VAT, US and Canada additional tariffs
Hscode	Description	MFN rate	Temperate rate	Comsumer rate	Vat rate	US additional	CA additional	Detail
6403200010	Footwear with outer soles of leather, and uppers which consist of leather straps of wild animals across the instep and around the big toe	14%	-	0%	13%	10%		More
6403200090	Footwear with outer soles of leather, and uppers which consist of other leather straps across the instep and around the big toe	14%	-	0%	13%	10%		More

HS 64032000: A shoe with a leather outsole consisting of a leather strip that crosses the instep and wraps around the big toe to form the upper — China import tariff rates