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HS Code 6404.20 : Footwear with outer soles of leather or composition leather

The 6-digit Harmonized System (HS) code for footwear with outer soles of leather or composition leather is 6404.20. Under the 2026 Chinese Taipei (MOF / Taiwan), the representative MFN general duty rate is 5% [MOF Customs Administration].

Chapter

Ch 64

Heading

6404

Subheading

6404.20

TW MFN Duty

MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY

Chapter 64

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Heading 6404

6404

Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials

Subheading .20

.20

Footwear with outer soles of leather or composition leather

MODULE 4: SIGNATURE B: TARIFF MATRIX

Import Duty Rates by Destination

Chinese Taipei (Taiwan MOF Tariff 2026)

6404.20.00.00

Taiwan MFN Base Customs Duty

Verified July 2026 · MOF Source

MODULE 5: TAIWAN IMPORT DUTY & TAX BREAKDOWN

Customs Duty Rate

WTO MFN Applied

Business Tax (營業稅)

5.00 %

CIF + Duty Base

De Minimis Threshold

TWD 2,000

Max 6 shipments/half-yr

TRACK THIS HS CODE

Get Real-Time Tariff & Trade Remedy Change Alerts for HS 6404.20

Receive an automated email notification whenever USITC or CBP publishes duty rate adjustments or customs notices for 6404.20.

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: TW Trade Remedies & Safeguards

Customs Administration, MOF Anti-Dumping / Trade Defence

Standard 2026 Chinese Taipei Tariff Schedule (MOF)

Steel & Commodity Safeguards

Exempt (Non-Steel Commodity)

Regulatory Compliance Status

Standard Statutory Clearance

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.

Agreement Code	Trade Agreement / Program	Preferential Rate	Rules of Origin (RoO) Requirement
MFN	WCO Most-Favoured-Nation (MFN) Status	Standard MFN Rate	Applies to all WTO member states for Footwear with outer soles of leather or composition leather.
FTA	TW Preferential & Regional Trade Agreements	Free / Concessional	Subject to official Certificate of Origin & Rules of Origin (RoO) requirements.

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 Footwear with outer soles of leather or composition leather

MODULE 11: Advance Tariff Classification (Customs Administration, MOF)

Legally binding advance classification rulings issued by Ministry of Finance Customs Administration for HS 6404.20.

Query official MOF Customs portal:

Search Official MOF Portal for 6404.20 →

Taiwan Declarable Tariff Items (6404.20)

National line-level (8/10-digit) detail for Chinese Taipei (MOF / Taiwan): coverage in progress.

Universal 6-digit WCO backbone applied rate: 5%. Confirm the full national commodity code at the official source (MOF Customs Administration).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code	Heading Category	Action
6404.11	Subheading under Heading 6404	HS 6404.11 undefined Duty & Entry Rules →
6404.19	Subheading under Heading 6404	HS 6404.19 undefined Duty & Entry Rules →

Official Primary Sources & Authority References

Customs Administration, MOF Taiwan ↗

Official Taiwan 11-digit tariff items and MFN customs duty rates.

Taiwan Advance Tariff Classification Portal ↗

Ministry of Finance advance tariff classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and Chinese Taipei (MOF / Taiwan) general duty for Footwear with outer soles of leather or composition leather?

Under WCO Harmonized System 2022 and Chinese Taipei (MOF / Taiwan), Footwear with outer soles of leather or composition leather is classified under HS 6404.20 (Heading 6404, Chapter 64). The representative TW MFN general duty rate is 5%.

How is HS 6404.20 distinguished within Heading 6404 (Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials)?

Heading 6404 covers Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. Subheading 6404.20 specifically isolates Footwear with outer soles of leather or composition leather. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 6404.

What are the primary candidate subheadings related to HS 6404.20?

Related subheadings under Heading 6404 include 6404.11, 6404.19. Classification depends on processing stage, decaffeination, purity, or material form.

What mandatory commercial entry documents are required to import Footwear with outer soles of leather or composition leather?

Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.

Can goods under HS 6404.20 enter duty-free under USMCA or Free Trade Agreements?

Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.

What is the US formal entry threshold for shipments of Footwear with outer soles of leather or composition leather?

Commercial shipments of Footwear with outer soles of leather or composition leather with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.

How can an importer obtain a binding CBP classification ruling for HS 6404.20?

Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.

What tax applies to imports of HS 6404.20 in Chinese Taipei (Taiwan)?

Taiwan assesses a 5% Business Tax (VAT-equivalent) on imported merchandise, calculated on CIF value + statutory customs duty.

What is Taiwan's de minimis duty and tax threshold?

Taiwan's de minimis threshold for express parcel imports is TWD 2,000 (limited to 6 import shipments per calendar half-year).

Which agency regulates customs entry and advance rulings in Taiwan?

Customs declarations and advance classification rulings are administered by the Customs Administration, Ministry of Finance (MOF).

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