| CN CODE |
DESCRIPTION |
MFN
RATE (%) |
FLAT
REDUCTION
(Percentage
Points)
|
GSP
TARIFF
(%) |
| 6401 |
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. |
17.00
|
3.50
|
13.50
|
| 6402 |
Other footwear with outer
soles and uppers of rubber or plastics |
17.00 |
3.50 |
13.50 |
| 6403 |
Footwear
with outer soles of rubber, plastics, leather or composition leather and
uppers of leather |
8.00 |
3.50
|
4.50
|
|
6403.59.1
6403.91.98
6403.99.38
|
Sub-divisions
of the above as at Code 6403 |
5.00 |
3.50
|
4.50
|
| 6403.99.98 |
Sub-divisions
of the above as at Code 6403 |
7.00 |
3.50
|
3.50
|
|
6404 |
Footwear
with outer soles of rubber, plastics, leather or composition leather and
uppers of textile materials |
17.00 |
3.50 |
13.50 |
|
6405 |
Other
footwear |
4.00
|
3.50 |
0.50* |
6405.10.10
6405.10.90
6405.20.10 |
Sub-divisions
of the above as at Code 6405 |
3.50
|
3.50
|
0 |
| 6405.90.10 |
Sub-divisions
of the above as at Code 6405 |
17.00 |
3.50 |
13.50 |
| 6406 |
Parts
of footwear (including uppers whether or not attached to soles other than
outer soles); removable insoles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof;
|
3.00 |
3.50 |
-0.50* |
|
In terms of Article 13 (1) of the regulation, where the rate of an ad valorem duty reduced is 1% or less, that duty shall be entirely suspended. In other words, the duty will be ‘Nil’. |
