HS 988064 Classified in Chapter 64
Quick Answer: Products classified under HS code 988064 enter the UK at N/A, the EU at N/A, and the US at N/A. This code pertains to footwear and related articles, specifically those falling within Chapter 64 of the Harmonized System. Importers and customs brokers should note that specific duty rates are not readily available for this code in the provided tariff data for the UK and EU. According to CustomTariffs, further investigation into the specific subheadings within Chapter 64 is required to determine applicable duties and any potential trade restrictions or preferential agreements that may apply.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880640000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880640000 | — | — | — |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How to Classify This HS Code?
What products does HS 988064 cover?
This subheading covers footwear classified within Chapter 64 of the Harmonized Commodity Description and Coding System (HS). According to the World Customs Organization (WCO) HS Nomenclature, Chapter 64 encompasses all types of footwear, including sports footwear, waterproof footwear, and footwear with outer soles of rubber, plastics, leather, or composition leather. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide detailed breakdowns within this chapter, specifying materials and construction methods that define the scope of this classification.
What falls outside HS 988064?
The following products are excluded from HS 988064, as they are not considered footwear under Chapter 64. This includes items such as gaiters, spats, and similar articles, as well as parts of footwear (e.g., heels, soles not attached to an upper). Additionally, items that are not primarily footwear, such as protective equipment with integrated foot coverings that are incidental to the primary protective function, or certain types of slippers that are more akin to housewares, would be classified elsewhere.
What are common classification mistakes for HS 988064?
A common error is misclassifying footwear based on its intended use rather than its physical characteristics and material composition, which are the primary determinants under the General Rules for the Interpretation of the Harmonized System (GRI). For instance, mistaking specialized athletic shoes for general-purpose footwear can lead to incorrect classification. Another mistake involves not accurately identifying the material of the outer sole or the upper, which are critical for determining the correct subheading within Chapter 64, potentially leading to a duty rate discrepancy of several percentage points.
How should importers classify products under HS 988064?
The correct procedure for classifying products under HS 988064 involves a meticulous review of the product's physical attributes against the specific headings and subheadings within Chapter 64 of the HS. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, and consider the WCO HS Explanatory Notes. Key factors include the material of the outer sole, the material of the upper, and the type of footwear (e.g., athletic, waterproof).
How is the duty calculated for products under HS 988064?
A pair of men's leather-soled casual shoes weighing 0.8 kg and declared at a customs value of $50.00 USD would attract a US duty of $12.50. This is calculated using the Most Favored Nation (MFN) duty rate of 25% ad valorem, applied to the declared customs value. The calculation is: 25% of $50.00 = $12.50. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule under HTS subheading 6403.99.90.
Which trade agreements reduce duties for HS 988064?
Several free trade agreements may reduce the applicable duty rate for HS 988064, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for certain developing countries. Under USMCA, eligible footwear originating from Mexico or Canada may enter the US duty-free. For GSP beneficiaries, preferential rates can be as low as 0% or a reduced percentage. Documentation required typically includes a self-certified origin statement for USMCA and a GSP Form A for GSP claims, depending on the importing country's specific requirements.
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FAQ
What does HS code 988064, 'Classified in Chapter 64,' mean for import duties?
HS code 988064 is a special statistical or administrative code, not a standard Harmonized System (HS) classification for a specific product. It indicates that the actual HS classification for the imported goods is found within Chapter 64 of the Harmonized System, which covers 'Footwear, gaiters and the like; parts of such articles.' Therefore, to determine applicable duties, you must identify the specific 6-digit or 10-digit HS code within Chapter 64 that accurately describes your footwear product. Duty rates will vary significantly based on the specific HS code and the importing country's tariff schedule (e.g., USITC for the U.S., EU TARIC for the European Union, UK Trade Tariff for the United Kingdom).
How are import duties calculated for footwear classified under Chapter 64, and can you provide an example using HS 988064?
Import duties for footwear classified under Chapter 64 are typically calculated based on the product's value (ad valorem duty) or, in some cases, by weight or unit (specific duty). Since HS 988064 is a placeholder, let's assume the actual classification for a pair of men's leather shoes falls under a specific HS code within Chapter 64, for which the U.S. Most Favored Nation (MFN) duty rate is 10% ad valorem. If the declared value of 100 pairs of these shoes is $5,000 USD, the import duty would be calculated as: Duty = Declared Value × Duty Rate = $5,000 USD × 10% = $500 USD. Always verify the precise HS code and its corresponding duty rate in the relevant country's tariff schedule.
What documentation is typically required when importing footwear classified under Chapter 64, especially if HS 988064 is referenced?
When importing footwear classified under Chapter 64, even if HS 988064 is used as a preliminary reference, standard import documentation is required. This includes a commercial invoice detailing the goods, quantity, value, and country of origin; a packing list; and a bill of lading or air waybill. Crucially, you must provide the correct 6-digit or 10-digit HS code for the specific footwear product. Depending on the importing country and the product's origin, additional documents like a certificate of origin, compliance declarations (e.g., for safety standards), or specific import permits may be necessary. Customs brokers play a vital role in ensuring all required documentation is accurate and complete.
Do trade agreements, such as the USMCA or EU trade deals, affect duty rates for footwear classified under Chapter 64?
Yes, trade agreements can significantly impact duty rates for footwear classified under Chapter 64. For example, if footwear originates from a country that is party to the United States-Mexico-Canada Agreement (USMCA), and it meets the rules of origin, it may qualify for preferential duty rates, potentially even duty-free entry into the United States, Mexico, or Canada, depending on the specific product and agreement provisions. Similarly, the European Union has numerous trade agreements that can reduce or eliminate duties on originating goods. Importers and customs brokers must consult the specific trade agreement and the relevant country's tariff schedule (e.g., USITC Harmonized Tariff Schedule, EU TARIC database) to determine eligibility for preferential treatment and the applicable reduced duty rates for the precise HS code within Chapter 64.
What are the key classification criteria for determining the specific HS code within Chapter 64 for footwear?
The classification criteria for footwear within Chapter 64 are primarily based on the materials of the outer sole and the upper. Key distinctions include:
- Material of the Outer Sole: Whether it's rubber, plastics, leather, or other materials.
- Material of the Upper: Whether it's rubber, plastics, leather (including composition leather), textiles, or other materials.
- Type of Footwear: Such as sports footwear, waterproof footwear, footwear covering the ankle, etc.
- Construction Method: For certain types of footwear.
- Specific Features: Like protective metal toe-caps. HS 988064 itself does not provide these details; it merely points to Chapter 64. Accurate classification requires a detailed examination of the product against the Chapter Notes and Headings within Chapter 64 of the Harmonized System Nomenclature, as interpreted by the WCO or national customs authorities.