HS 64039900 Shoes with rubber, plastic, or recycled leather outsole and leather upper not listed

The table below lists the 2 tariff lines under HS 64039900. 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 64039900 Shoes with rubber, plastic, or recycled leather outsole and leather upper not listed — 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
6403990010	Short boots with uppers of other leather,covering the ankle, outer soles of rubber or plastic or composition leather, other than sports footwear	8%	-	0%	13%	35%		More
6403990090	Other footwear with uppers of leather of wild animals,outer soles of rubber or plastic or composition leather, other than sports footwear	8%	-	0%	13%	35%		More

HS 64039900: Shoes with rubber, plastic, or recycled leather outsole and leather upper not listed — China import tariff rates