The table below lists the 8 tariff lines under HS 640351. 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.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 6403511110 | Other short boots with outer soles of leather and uppers of leather of wild animals,covering the ankle but lower than calf, inner sole length less than 24cm (other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403511190 | Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403511910 | Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403511990 | 0ther short boots with outer soles of leather of wild animals, covering the ankle but lower than calf, uppers of leather(other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403519110 | Short boots with outer soles of other leather, covering the ankle but lower than calf, uppers of leather (other than sports footwear) | 8% | - | 0% | 13% | 10% | More | |
| 6403519190 | Short boots with outer soles of leather and uppers of leather of wild animals, inner soles length less than 24cm (other than sports footwear) | 8% | - | 0% | 13% | 10% | More | |
| 6403519910 | Short boots with outer soles of leather and uppers of leather, covering the ankle, inner soles length less than 24cm (other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403519990 | Short boots with outer soles of leather of wild animals and uppers of leather, (other than sports footwear) | 8% | - | 0% | 13% | 35% | More |