日本 · 第 64· 99 条目
§64鞋靴、护腿
本章品目（4 位 WCO 统一）
6 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 640110010 | 1 Ski-boots | 27% | → |
| 640110090 | 2 Other | 20% | → |
| 640192010 | 1 Ski-boots | 27% | → |
| 640192090 | 2 Other | 20% | → |
| 640199000 | Other | 20% | → |
| 640212010 | 1 Ski-boots | 27% | → |
| 640212090 | 2 Snowboard boots | 20% | → |
| 640219000 | Other | 20% | → |
| 640220000 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 20% | → |
| 640291000 | Covering the ankle | 20% | → |
| 640299010 | - Shoes | 20% | → |
| 640299021 | -- Not covering the heels | 20% | → |
| 640299029 | -- Other | 20% | → |
| 640299090 | - Other | 20% | → |
| 640312010 | 1 With outer soles of rubber, leather or composition leather | 27% | → |
| 640312090 | 2 Other | 30% | → |
| 640319010 | 1 With outer soles of rubber, leather or composition leather | 27% | → |
| 640319090 | 2 Other | 30% | → |
| 640320011 | -- 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 | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640320012 | -- Other | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640320021 | -- For "the Pooled Quota" | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640320022 | -- Other | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640340011 | -- For "the Pooled Quota" | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640340012 | -- Other | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640340021 | -- For "the Pooled Quota" | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640340022 | -- Other | 60% or 4,800 yen/pair, whichever is the greater | → |
| 640351011 | - For "the Pooled Quota" | 24% | → |
| 640351012 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640351021 | (1)Footwear for gymnastics, athletics or similar activities | 27% | → |
| 640351022 | - For "the Pooled Quota" | 21.6% | → |
| 640351029 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640359011 | (1)Slippers | 30% | → |
| 640359012 | - For "the Pooled Quota" | 24% | → |
| 640359019 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640359020 | (1)Footwear for gymnastics, athletics or similar activities | 27% | → |
| 640359044 | --- For men | — | → |
| 640359045 | --- For women | — | → |
| 640359049 | -- Other | — | → |
| 640359104 | --- For men | — | → |
| 640359105 | --- For women | — | → |
| 640359111 | --- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640359119 | --- Other | 30% or 2,400 yen/pair, whichever is the greater | → |
| 640391011 | (1)Footwear for gymnastics, athletics or similar activities | 27% | → |
| 640391012 | - For "the Pooled Quota" | 21.6% | → |
| 640391019 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640391021 | (1)Footwear for gymnastics, athletics or similar activities | 30% | → |
| 640391022 | - For "the Pooled Quota" | 24% | → |
| 640391029 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640399011 | (1)Footwear for gymnastics, athletics or similar activities | 27% | → |
| 640399012 | --- For men | — | → |
| 640399013 | --- For women | — | → |
| 640399014 | -- Other | — | → |
| 640399015 | --- For men | — | → |
| 640399016 | --- For women | — | → |
| 640399021 | (1)Slippers; Footwear for gymnastics, athletics or similar activities | 30% | → |
| 640399022 | - For "the Pooled Quota" | 24% | → |
| 640399029 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640399031 | --- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640399039 | --- Other | 30% or 2,400 yen/pair, whichever is the greater | → |
| 640411000 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like | 10% | → |
| 640419111 | - For "the Pooled Quota" | 24% | → |
| 640419119 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640419190 | (2)Other | 30% | → |
| 640419210 | - Jikatabi | 6.7% | → |
| 640419220 | - Canvas shoes | 6.7% | → |
| 640419290 | - Other | 8% | → |
| 640420111 | - For "the Pooled Quota" | 24% | → |
| 640420119 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640420190 | (2)Other | 30% | → |
| 640420211 | - For "the Pooled Quota" | 17.3% | → |
| 640420212 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640420219 | B Other | 21.6% | → |
| 640420221 | - For "the Pooled Quota" | 24% | → |
| 640420222 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640420229 | B Other | 30% | → |
| 640420300 | 3 Other | 10% | → |
| 640510111 | - For "the Pooled Quota" | 24% | → |
| 640510119 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640510190 | (2)Other | 30% | → |
| 640510200 | 2 With outer soles of rubber, plastics or composition leather and uppers of composition leather | 10% | → |
| 640510300 | 3 Other | 4.3% | → |
| 640520000 | With uppers of textile materials | 4.3% | → |
| 640590111 | - For "the Pooled Quota" | 24% | → |
| 640590112 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640590119 | B Other | 30% | → |
| 640590121 | - For "the Pooled Quota" | 24% | → |
| 640590122 | - Other | 30% or 4,300 yen/pair, whichever is the greater | → |
| 640590128 | (b)Other | 30% | → |
| 640590129 | B Other | 10% | → |
| 640590200 | 2 Other | 4.3% | → |
| 640610110 | - Uppers | — | → |
| 640610190 | - Other | — | → |
| 640610200 | 2 Other | 4.2% | → |
| 640620000 | Outer soles and heels, of rubber or plastics | 4.2% | → |
| 640690110 | - Of leather, whether or not containing furskin | — | → |
| 640690121 | -- Of wood | — | → |
| 640690129 | -- Of other materials | — | → |
| 640690210 | -- Of wood | — | → |
| 640690290 | -- Of other materials | — | → |