640320011

HS 编码 640320011（第 64 章「鞋靴、护腿」；品目 6403「橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴」；子目 640320「皮革外底，鞋面为皮革带横跨脚背并环绕大脚趾的鞋靴」）在日本税则中对应"-- For the quantity within the limits of an annual tariff quota stipulated every fiscal year by a Cabinet Order (hereinafter in this Chapter referred to as "the Pooled Quota") Note: The annual tariff quota shall be calculated on the basis of 12,019,000 pairs and in consideration of imported quantity in the preceding fiscal year (April-March), international market situations and other relevant conditions and include the following items: (1) Footwear (excluding footwear for gymnastics, athletics or similar activities and slippers) of subheadings 6403.20 to 6403.99; (2) Footwear (excluding slippers) of subheading 6404.19, with uppers containing furskin and leather in part; (3) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6404.20, with uppers containing furskin and leather in part or with outer soles of leather and uppers of leather in part; (4) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.10 or 6405.90, with uppers of leather in part and outer soles of leather; (5) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.90, with uppers containing furskin and leather in part and outer soles of rubber,plastics, leather or composition leather"。日本海关对该编码商品征收一般税率 60% or 4,800 yen/pair, whichever is the greater、暂定税率 24%。法定计量单位为PR, KG。目前有 1 项自贸协定优惠税率可适用于该编码。