HS Code 6402.91 : Other footwear, Covering the ankle
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other footwear, covering the ankle is 6402.91. Under the 2026 China (GACC / 中国海关), the representative MFN general duty rate is 20.00 % [GACC / 税委会 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .91
.91
Other footwear, Covering the ankle
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
China (GACC / 中国海关 Tariff 2026)
6402.91.00
MODULE 5: CHINESE IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇨🇳 RCEP PREFERENTIAL TARIFF ELIGIBILITY
Qualifying originating goods from RCEP member countries (ASEAN, Japan, South Korea, Australia, New Zealand) satisfying product-specific rules enter China under RCEP preferential rates with a valid Certificate of Origin.
Official GACC Rulings: Request a General Administration of Customs [GACC Advance Ruling (海关预裁定) ↗]
Notice: Chinese customs entry, MFN tariffs, provisional rates, VAT, and Consumption Tax are governed by GACC (海关总署) and the Customs Tariff Commission of the State Council (税委会). Always declare entry via an authorized Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6402.91
Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 6402.91.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Chinese Trade Remedies (MOFCOM AD/CVD) & Safeguards
MOFCOM Anti-Dumping Status
Standard GACC Tariff
MOFCOM Trade Remedy Investigation
Standard Statutory Clearance
CCC Certification / CIQ Status
Standard Customs Supervision
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| RCEP | Regional Comprehensive Economic Partnership (RCEP) | Free / Preferential | Must satisfy RCEP product-specific origin rules and certificate of origin. |
| ACFTA | China-ASEAN Free Trade Area (ACFTA) | Free / Preferential | Form E Certificate of Origin issued by ASEAN authority. |
| ChAFTA | China-Australia Free Trade Agreement (ChAFTA) | Free | ChAFTA Certificate of Origin or declaration on origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Other footwear, Covering the ankle
MODULE 11: GACC Advance Ruling (海关预裁定)
Legally binding tariff classification decisions issued by General Administration of Customs of China (GACC) for HS 6402.91.
Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:
Search Official GACC Portal for 6402.91 →US National HTS Tariff Lines (6402.91)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 6402.91 | Other footwear, Covering the ankle | Free | Free | Rate on request | — |
| 6402.91.05.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather) | 6% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | prs. |
| 6402.91.10.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 66% | prs. |
| 6402.91.16.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued not over $3/pair | 24% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 84% | prs. |
| 6402.91.20.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 66% | prs. |
| 6402.91.26.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 35% | prs. |
| 6402.91.30.00 | Other footwear, Covering the ankle, Incorporating a protective metal toe-cap, Other, Other, Valued over $12/pair | 20% | Free (AU,BH, CL,CO,D,IL,JO, KR,MA,OM, P,PA,PE,R,S,SG) | 35% | prs. |
| 6402.91.40 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 35% | — |
| 6402.91.40.05 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.40.10 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.40.40 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.40.50 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.40.63 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For infants, as described in statistical note 2 to this chapter | Free | Free | Rate on request | prs. |
| 6402.91.40.67 | Other footwear, Covering the ankle, Other, Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, Other | Free | Free | Rate on request | prs. |
| 6402.91.42 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 35% | — |
| 6402.91.42.30 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, For men | Free | Free | Rate on request | prs. |
| 6402.91.42.60 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, For women | Free | Free | Rate on request | prs. |
| 6402.91.42.90 | Other footwear, Covering the ankle, Other, Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm, Other | Free | Free | Rate on request | prs. |
| 6402.91.50 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 37.5% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 66% | — |
| 6402.91.50.10 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.50.20 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.50.45 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.50.50 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.50.90 | Other footwear, Covering the ankle, Other, Other, Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather, Other | Free | Free | Rate on request | prs. |
| 6402.91.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair | 48% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG) | 84% | — |
| 6402.91.60.30 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, For men | Free | Free | Rate on request | prs. |
| 6402.91.60.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, For women | Free | Free | Rate on request | prs. |
| 6402.91.60.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued not over $3/pair, Other | Free | Free | Rate on request | prs. |
| 6402.91.70 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% | Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE,R,S, SG) | $1.58/pr. + 66% | — |
| 6402.91.70.30 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, For men | Free | Free | Rate on request | prs. |
| 6402.91.70.60 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, For women | Free | Free | Rate on request | prs. |
| 6402.91.70.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $3 but not over $6.50/pair, Other | Free | Free | Rate on request | prs. |
| 6402.91.80 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | $1.58/pr. + 35% | — |
| 6402.91.80.05 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Tennis shoes, basketball shoes, gym shoes, training shoes and the like | Free | Free | Rate on request | prs. |
| 6402.91.80.10 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.80.21 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.80.45 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.80.51 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.80.91 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $6.50 but not over $12/pair, Other, Other | Free | Free | Rate on request | prs. |
| 6402.91.90 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair | 20% | Free (AU,BH,CL,CO,D,IL,JO,KR,MA,OM,P,PA,PE,R,S,SG) | 35% | — |
| 6402.91.90.05 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Tennis shoes, basketball shoes, gym shoes, training shoes and the like | Free | Free | Rate on request | prs. |
| 6402.91.90.10 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For men, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.90.35 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For men, Other | Free | Free | Rate on request | prs. |
| 6402.91.90.45 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For women, Work footwear | Free | Free | Rate on request | prs. |
| 6402.91.90.65 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, For women, Other | Free | Free | Rate on request | prs. |
| 6402.91.90.95 | Other footwear, Covering the ankle, Other, Other, Other, Valued over $12/pair, Other, Other | Free | Free | Rate on request | prs. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 6402.12 | Subheading under Heading 6402 | Compare Subheading 6402.12 → |
| 6402.19 | Subheading under Heading 6402 | Compare Subheading 6402.19 → |
| 6402.20 | Subheading under Heading 6402 | Compare Subheading 6402.20 → |
| 6402.99 | Subheading under Heading 6402 | Compare Subheading 6402.99 → |
Official Primary Sources & Authority References
GACC Customs Tariff Portal (中国海关 2026) ↗
Official Chinese 8-digit CN commodity codes and GACC MFN duty rates.
State Council Customs Tariff Commission (税委会) ↗
Chinese MFN and annual provisional tariff rate decrees.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and China (GACC / 中国海关) general duty for Other footwear, Covering the ankle?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Other footwear, Covering the ankle is classified under HS 6402.91 (Heading 6402, Chapter 64). The representative CN MFN general duty rate is 20.00 %.
How is HS 6402.91 distinguished within Heading 6402 (Other footwear with outer soles and uppers of rubber or plastics)?
Heading 6402 covers Other footwear with outer soles and uppers of rubber or plastics. Subheading 6402.91 specifically isolates Other footwear, Covering the ankle. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6402.
What are the primary candidate subheadings related to HS 6402.91?
Related subheadings under Heading 6402 include 6402.12, 6402.19, 6402.20, 6402.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other footwear, Covering the ankle into China?
Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 6402.91 enter duty-free under RCEP or FTAs into China?
Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).
What express courier and e-commerce de minimis thresholds apply to China for Other footwear, Covering the ankle?
China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How can an importer obtain a GACC Customs Advance Ruling (海关预裁定) for HS 6402.91?
Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.
How is Import VAT (增值税) assessed on commercial imports of HS 6402.91 into China?
Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.
What is the Unified Social Credit Code (USCC) and Customs Brokerage requirement in China?
Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
What is the difference between GACC MFN rates and Provisional applied tariffs (暂定税率)?
MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.
Does Consumption Tax (消费税) apply to imports of HS 6402.91 in China?
Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.
What express courier and Cross-Border E-Commerce (CBEC) rules apply in China?
China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How are GACC Customs Advance Rulings (海关预裁定) requested in China?
Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.
What China Compulsory Certification (CCC / 3C) product safety rules apply to HS 6402.91?
Covered electrical, electronic, automotive, and safety articles under HS 6402.91 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 6402.91?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.