HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6405100030 | Doc | 47.5% | CN | US | 2025-05-12 |
6405203030 | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes and tax implications for your "310 MEN SHOES" declaration, presented in a structured and easy-to-understand format.
Understanding the HS Codes & Classification
You have two potential HS codes identified, both falling under Chapter 64: Footwear, gaiters and the like; parts of such articles. Let's break down each one:
- 6405.10.00.30: Other footwear: --> With uppers of leather or composition leather --> For men
- 64: Chapter – Footwear, gaiters and the like; parts of such articles. This broadly defines the category.
- 05: Subheading – Other footwear (covers a wide range of footwear not specifically covered elsewhere).
- 10: Sub-subheading – With uppers of leather or composition leather. This specifies the material of the shoe's upper. Important: "Composition leather" refers to leather that has been treated or combined with other materials.
- 00: Further specification - Not further specified.
- 30: Country Specific Code - For men.
- 6405.20.30.30: Other footwear: --> With uppers of textile materials: --> With uppers of vegetable fibers --> For men
- 64: Chapter – Footwear, gaiters and the like; parts of such articles.
- 05: Subheading – Other footwear.
- 20: Sub-subheading – With uppers of textile materials. This means the upper part of the shoe is made of fabric.
- 30: Further specification - With uppers of vegetable fibers (e.g., cotton, linen, hemp).
- 30: Country Specific Code - For men.
Tax Implications
Here's a summary of the tax rates associated with each HS code:
- 6405.10.00.30 (Leather/Composition Leather Uppers):
- Basic Duty: 10.0%
- Additional Tariff: 7.5%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 47.5%
- 6405.20.30.30 (Textile/Vegetable Fiber Uppers):
- Basic Duty: 7.5%
- Additional Tariff: 0.0%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 37.5%
Key Considerations & Recommendations
-
Material Verification: Crucially, you must accurately determine the primary material of the shoe uppers. The difference in tax rates is significant. If the uppers are a blend of materials, the rules for determining the classification can be complex.
-
Single Invoice: If you have multiple types of shoes on one invoice, you may need to break down the invoice to classify each type separately for accurate tax calculation.
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Certification (If Applicable): Depending on the specific materials used and the destination country's regulations, you might need to provide certificates of origin or material composition.
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Post April 2, 2025 Tariffs: Be aware of the upcoming tariff changes on April 2, 2025. Factor this into your cost calculations if importing after that date.
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Country of Origin: Confirm the country of origin for the shoes. This is essential for determining if any preferential trade agreements apply, which could reduce or eliminate duties.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is always best to consult with a licensed customs broker or relevant import authority for specific advice tailored to your situation.
Customer Reviews
The way the HS codes are broken down into chapters and subheadings made it easier to understand the classification process. Definitely worth the time to read through.
I appreciate the mention of the post-April 2025 tariff changes. It’s a reminder that I need to factor in future costs when planning my exports.
This page was a lifesaver! The detailed HS code breakdown for men's shoes and the tariff rates were clear and easy to follow. Highly recommend this resource.
The material verification tip was really important for me. I wasn't aware that the classification could depend so much on the type of fabric used.
I found the section on tax implications for both HS codes super useful. The breakdown of the 47.5% and 37.5% rates made it easier to understand the cost differences.