Appendix II — Preferential import tariff
Attached to Decree No. 26/2023/ND-CP
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FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES; UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS;
ARTICLES OF HUMAN HAIR
Footwear, gaiters and the like;
parts of such articles
Notes.
1. This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of heading 63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or
(f) Toy footwear or footwear with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are classified in their appropriate headings) or buttons or other goods of heading 96.06.
3. For the purposes of this Chapter:
(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term "leather" refers to the goods of headings 41.07 and 41.12 to 41.14.
4. Subject to Note 3 to this Chapter:
(a) the material of the upper is taken to be the constituent material having the greatest external surface area, regardless of any accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole is taken to be the material having the greatest surface area in contact with the ground, regardless of any accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note.
1. For the purposes of subheadings 6402.12, 6402.19, 6403.12, 6403.19 and 6404.11, the expression "sports footwear" applies only to:
(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.
Chapter 64 — Footwear, gaiters and the like; parts of such articles
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| Commodity code | Description of goods | Duty rate (%) |
|---|---|---|
| 64.01 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | |
| 6401.10.00 | - Footwear incorporating a protective metal toe-cap | 30 |
| - Other footwear: | ||
| 6401.92 | - - Covering the ankle but not covering the knee: | |
| 6401.92.10 | - - - Incorporating a protective non-metal toe-cap | 30 |
| 6401.92.90 | - - - Other | 30 |
| 6401.99 | - - Other: | |
| 6401.99.10 | - - - Covering the knee | 30 |
| 6401.99.90 | - - - Other | 30 |
| 64.02 | Other footwear with outer soles and uppers of rubber or plastics | |
| - Sports footwear: | ||
| 6402.12.00 | - - Ski-boots, cross-country ski footwear and snowboard boots | 30 |
| 6402.19 | - - Other: | |
| 6402.19.10 | - - - Wrestling footwear | 30 |
| 6402.19.90 | - - - Other | 30 |
| 6402.20.00 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | 30 |
| - Other footwear: | ||
| 6402.91 | - - Covering the ankle: | |
| 6402.91.10 | - - - Diving boots | 30 |
| - - - Other: | ||
| 6402.91.91 | - - - - Incorporating a protective metal toe-cap | 30 |
| 6402.91.92 | - - - - Incorporating a protective non-metal toe-cap | 30 |
| 6402.91.99 | - - - - Other | 30 |
| 6402.99 | - - Other: | |
| 6402.99.10 | - - - Incorporating a protective metal toe-cap | 30 |
| 6402.99.20 | - - - Incorporating a protective non-metal toe-cap | 30 |
| 6402.99.90 | - - - Other | 30 |
| 64.03 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | |
| - Sports footwear: | ||
| 6403.12.00 | - - Ski-boots, cross-country ski footwear and snowboard boots | 30 |
| 6403.19 | - - Other: | |
| 6403.19.10 | - - - Fitted with spikes, cleats or the like | 30 |
| 6403.19.20 | - - - Riding boots; bowling shoes | 30 |
| 6403.19.30 | - - - Footwear for wrestling, weight-lifting or gymnastics | 30 |
| 6403.19.90 | - - - Other | 30 |
| 6403.20.00 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 30 |
| 6403.40.00 | - Other footwear, incorporating a protective metal toe-cap | 30 |
| - Other footwear with outer soles of leather: | ||
| 6403.51.00 | - - Covering the ankle | 30 |
| 6403.59 | - - Other: | |
| 6403.59.10 | - - - Bowling shoes | 30 |
| 6403.59.90 | - - - Other | 30 |
| - Other footwear: | ||
| 6403.91 | - - Covering the ankle: | |
| 6403.91.10 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | 30 |
| 6403.91.20 | - - - Riding boots | 30 |
| 6403.91.30 | - - - Other, incorporating a protective non-metal toe-cap | 30 |
| 6403.91.90 | - - - Other | 30 |
| 6403.99 | - - Other: | |
| 6403.99.10 | - - - Footwear made on a base or platform of wood, not having an inner sole or protective metal toe cap | 30 |
| 6403.99.20 | - - - Bowling shoes | 30 |
| 6403.99.30 | - - - Other, incorporating a protective non-metal toe-cap | 30 |
| 6403.99.90 | - - - Other | 30 |
| 64.04 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | |
| - Footwear with outer soles of rubber or plastics: | ||
| 6404.11 | - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: | |
| 6404.11.10 | - - - Fitted with spikes, cleats or the like | 30 |
| 6404.11.20 | - - - Footwear for wrestling, weight-lifting or gymnastics | 30 |
| 6404.11.90 | - - - Other | 30 |
| 6404.19 | - - Other: | |
| 6404.19.10 | - - - Incorporating a protective toe-cap | 30 |
| 6404.19.90 | - - - Other | 30 |
| 6404.20.00 | - Footwear with outer soles of leather or composition leather | 30 |
| 64.05 | Other footwear | |
| 6405.10.00 | - With uppers of leather or composition leather | 30 |
| 6405.20.00 | - With uppers of textile materials | 30 |
| 6405.90.00 | - Other | 30 |
| 64.06 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | |
| 6406.10 | - Uppers and parts thereof, other than stiffeners: | |
| 6406.10.10 | - - Metal toe-caps | 15 |
| 6406.10.90 | - - Other | 15 |
| 6406.20 | - Outer soles and heels, of rubber or plastics: | |
| 6406.20.10 | - - Of rubber | 30 |
| 6406.20.20 | - - Of plastics | 30 |
| 6406.90 | - Other: | |
| 6406.90.10 | - - Of wood | 15 |
| - - Of metal: | ||
| 6406.90.21 | - - - Of iron or steel | 5 |
| 6406.90.22 | - - - Of copper | 5 |
| 6406.90.23 | - - - Of aluminium | 5 |
| 6406.90.29 | - - - Other | 5 |
| - - Of rubber: | ||
| 6406.90.41 | - - - In-soles | 5 |
| 6406.90.42 | - - - Complete soles | 5 |
| 6406.90.49 | - - - Other | 5 |
| - - Of plastics: | ||
| 6406.90.51 | - - - In-soles | 5 |
| 6406.90.52 | - - - Complete soles | 5 |
| 6406.90.59 | - - - Other | 5 |
| - - Other: | ||
| 6406.90.91 | - - - Gaiters, leggings and similar articles and parts thereof | 5 |
| 6406.90.99 | - - - Other | 5 |
Digitised for reference; formatting may differ slightly from the original — verify against the attached original file or the official gazette. Vietnamese legal text.