日本 · 品目· 8 个子目· 45 个税号
6403橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
子目（6 位 WCO 统一）
日本税号（9 位）
本品目下 日本海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 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" | — |
| 640351012 | - Other | — |
| 640351021 | (1)Footwear for gymnastics, athletics or similar activities | 27% |
| 640351022 | - For "the Pooled Quota" | — |
| 640351029 | - Other | — |
| 640359011 | (1)Slippers | 30% |
| 640359012 | - For "the Pooled Quota" | — |
| 640359019 | - Other | — |
| 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 | — |
| 640359119 | --- Other | — |
| 640391011 | (1)Footwear for gymnastics, athletics or similar activities | 27% |
| 640391012 | - For "the Pooled Quota" | — |
| 640391019 | - Other | — |
| 640391021 | (1)Footwear for gymnastics, athletics or similar activities | 30% |
| 640391022 | - For "the Pooled Quota" | — |
| 640391029 | - Other | — |
| 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" | — |
| 640399029 | - Other | — |
| 640399031 | --- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | — |
| 640399039 | --- Other | — |