With deliberation of the Customs Tariff Commission of the State Council and declaration to the State Council for approval, China has made adjustments to import and export tariffs for some consumer goods, involving 187 eight-digit tariff numbers, after which the average tariff rate dropped to 7.7% from 17.3%. It started to be imple- mented from December 1, 2017.
Among which were 5 eight-digit tariff numbers for shoe products. The temporary tariff rate was set to be 12% from December 1. The MFN tariff rate in 2017 was 24%. See attached list for adjustments of temporary import tariff rate for rubber shoes.
According to the requirements of State Council, since 2015, we have successively lowered the export tariff for consumer products including a part of clothes, bags and suitcases, shoes and boots, special foods and drugs, etc., in an effort to meet citizens’ need for consumption upgrading and to reasonably increase import of general consumer products that are closely related to people’s daily life. Based on the previous tariff cuts, the import tariff for consumer products such as rubber has been lowered further this time.
List of Temporary Import Tariff Rate Adjustments for Rubber Shoes
| No. | Tariff No. | Product Name | 2017 MFN Tariff Rate, % | Temporary Tariff Rate from Dec. 1st, % |
| 1 | 64011010 | Metal headed plastic of rubber vamp and rubber waterproof shoes and boots | 24 | 12 |
| 2 | 64011090 | Metal headed plastic of plastic vamp and rubber waterproof shoes and boots | 24 | 12 |
| 3 | 64019210 | Rubber of rubber vamps, waterproof combat boots and ankle boots with plastic soles and vamps | 24 | 12 |
| 4 | 64019290 | Rubber of plastic vamps, waterproof combat boots and ankle boots with plastic soles and vamps | 24 | 12 |
| 5 | 64019900 | Other waterproof boots with rubber or plastic outsoles and vamps | 24 | 12 |
