HS 64039119 Short boots with rubber, plastic, or recycled leather outsoles and leather uppers that pass over the ankle but are lower than the calf

The table below lists the 2 tariff lines under HS 64039119. 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 64039119 Short boots with rubber, plastic, or recycled leather outsoles and leather uppers that pass over the ankle but are lower than the calf — 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
6403911910	Short boots with uppers of other leather, covering the ankle but lower than calf, outer soles of rubber or plastic or composition leather, inner soles length less than 24cm, other than sports footwear	8%	-	0%	13%	35%		More
6403911990	Short boots with uppers of leather of other wild animals covering the ankle but lower than calf, outer soles of rubber or plastic or composition leather, of inner soles length less than 24cm, other than sports footwear	8%	-	0%	13%	35%		More

HS 64039119: Short boots with rubber, plastic, or recycled leather outsoles and leather uppers that pass over the ankle but are lower than the calf — China import tariff rates