SECTION XII · Capítulo 64
Footwear, gaiters and the like; parts of such articles
Nomenclatura e taxas de 2026 da pauta consolidada BT2026. FONTE
Notas de capítulo (20)
Notes
1. This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 64.06, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06.
3. For the purposes of this Chapter:
(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term “leather” refers to the goods of headings 41.07 and 41.12 to 41.14.
4. Subject to Note 3 to this Chapter:
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note
1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression “sports footwear” applies only to:
(a) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Código SH | Descrição | Unidade | Direito de importação ordinário | MFN | VAT |
|---|---|---|---|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | ||||
| 6401.10.00 | - Footwear incorporating a protective metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| - Other footwear: | |||||
| 6401.92 | - - Covering the ankle but not covering the knee: | ||||
| 6401.92.10 | - - - Incorporating a protective non-metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6401.92.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6401.99 | - - Other: | ||||
| 6401.99.10 | - - - Covering the knee | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6401.99.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | ||||
| - Sports footwear: | |||||
| 6402.12.00 | - - Ski-boots, cross-country ski footwear and snowboard boots | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.19 | - - Other: | ||||
| 6402.19.10 | - - - Wrestling footwear | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.19.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.20.00 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | pair | 45% | 30% | 8 / 10 (várias taxas) |
| - Other footwear: | |||||
| 6402.91 | - - Covering the ankle: | ||||
| 6402.91.10 | - - - Diving boots | pair | 45% | 30% | 8 / 10 (várias taxas) |
| - - - Other: | |||||
| 6402.91.91 | - - - - Incorporating a protective metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.91.92 | - - - - Incorporating a protective non-metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.91.99 | - - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.99 | - - Other: | ||||
| 6402.99.10 | - - - Incorporating a protective metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.99.20 | - - - Incorporating a protective non-metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6402.99.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | ||||
| - Sports footwear: | |||||
| 6403.12.00 | - - Ski-boots, cross-country ski footwear and snowboard boots | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.19 | - - Other: | ||||
| 6403.19.10 | - - - Fitted with spikes, cleats or the like | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.19.20 | - - - Riding boots; bowling shoes | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.19.30 | - - - Footwear for wrestling, weight-lifting or gymnastics | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.19.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.20.00 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.40.00 | - Other footwear, incorporating a protective metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| - Other footwear with outer soles of leather: | |||||
| 6403.51.00 | - - Covering the ankle | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.59 | - - Other: | ||||
| 6403.59.10 | - - - Bowling shoes | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.59.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| - Other footwear: | |||||
| 6403.91 | - - Covering the ankle: | ||||
| 6403.91.10 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.91.20 | - - - Riding boots | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.91.30 | - - - Other, incorporating a protective non-metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.91.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.99 | - - Other: | ||||
| 6403.99.10 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.99.20 | - - - Bowling shoes | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.99.30 | - - - Other, incorporating a protective non-metal toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6403.99.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | ||||
| - Footwear with outer soles of rubber or plastics: | |||||
| 6404.11 | - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: | ||||
| 6404.11.10 | - - - Fitted with spikes, cleats or the like | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404.11.20 | - - - Footwear for wrestling, weight-lifting or gymnastics | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404.11.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404.19 | - - Other: | ||||
| 6404.19.10 | - - - Incorporating a protective toe-cap | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404.19.90 | - - - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6404.20.00 | - Footwear with outer soles of leather or composition leather | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6405 | Other footwear | ||||
| 6405.10.00 | - With uppers of leather or composition leather | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6405.20.00 | - With uppers of textile materials | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6405.90.00 | - Other | pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | ||||
| 6406.10 | - Uppers and parts thereof, other than stiffeners: | ||||
| 6406.10.10 | - - Metal toe-caps | kg/pair | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6406.10.90 | - - Other | kg/pair | 22,5% | 15% | 8 / 10 (várias taxas) |
| 6406.20 | - Outer soles and heels, of rubber or plastics: | ||||
| 6406.20.10 | - - Of rubber | kg/pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6406.20.20 | - - Of plastics | kg/pair | 45% | 30% | 8 / 10 (várias taxas) |
| 6406.90 | - Other: | ||||
| 6406.90.10 | - - Of wood | kg/pair | 22,5% | 15% | 8 / 10 (várias taxas) |
| - - Of metal: | |||||
| 6406.90.21 | - - - Of iron or steel | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.22 | - - - Of copper | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.23 | - - - Of aluminium | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.29 | - - - Other | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| - - Of rubber: | |||||
| 6406.90.41 | - - - In-soles | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.42 | - - - Complete soles | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.49 | - - - Other | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| - - Of plastics: | |||||
| 6406.90.51 | - - - In-soles | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.52 | - - - Complete soles | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.59 | - - - Other | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| - - Other: | |||||
| 6406.90.91 | - - - Gaiters, leggings and similar articles and parts thereof | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |
| 6406.90.99 | - - - Other | kg/pair | 7,5% | 5% | 8 / 10 (várias taxas) |