The table below lists the 2 tariff lines under HS 640359. 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 |
|---|---|---|---|---|---|---|---|---|
| 6403590010 | Short boots with outer soles of leather and uppers of leather (other than sports footwear) | 8% | - | 0% | 13% | 35% | More | |
| 6403590090 | Other footwear with outer soles of leather of wild animals and uppers of leather including boots, other than sports footwear | 8% | - | 0% | 13% | 35% | More |