HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6405909060 | Doc | 42.5% | CN | US | 2025-05-12 |
8308100000 | Doc | 1.1¢/kg + 2.9%+55.0% | CN | US | 2025-05-12 |
Declaration Analysis: DOG SHOES - HS Code Breakdown & Customs Considerations
This analysis details the customs implications for declaring "DOG SHOES" based on the provided HS codes. We'll break down each code, explain the classifications, and highlight key considerations for import.
Important Note: The accuracy of this analysis depends on the precise material composition and intended use of the dog shoes. Please review this information carefully and confirm it aligns with your specific product.
1. HS Code: 6405.90.90.60 – Other Footwear
- Chapter 64: Footwear, gaiters and the like; parts of such articles. This chapter covers all types of footwear.
- 6405: Other footwear, with outer soles and uppers of rubber or plastics. This indicates the shoes have soles and uppers made from rubber or plastic materials.
- 6405.90: Other footwear, not elsewhere specified or included. This is a 'catch-all' category for footwear not fitting into more specific classifications within Chapter 64.
- 6405.90.90: Other footwear, not elsewhere specified or included. Further refinement of the 'other' category.
- 6405.90.90.60: Specifically for other footwear.
Tax Implications:
- Basic Duty: 12.5%
- Additional Duty: 0.0% currently.
- Post April 2nd, 2025 Additional Duty: 30% (This is a significant increase, so plan accordingly).
- Total Tax: 42.5% currently.
Key Considerations:
- Material Verification: Confirm the primary material of both the upper and sole. If materials other than rubber or plastic are dominant, this HS code may be incorrect.
- Functionality: Are these shoes designed for general use, or are they specialized (e.g., for medical purposes, extreme weather)? Specialized shoes might fall under a different classification.
- Single Piece Construction: If the shoe is molded as a single piece, it may affect the classification.
2. HS Code: 8308.10.00.00 – Clasps, Frames, Buckles, Hooks, Eyes, Eyelets, etc.
- Chapter 83: Miscellaneous articles of base metal. This chapter covers a wide range of metal articles.
- 8308: Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal. This specifically covers fastening and attachment hardware.
- 8308.10: Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewelry, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles.
- 8308.10.00.00: General classification for these items.
Tax Implications:
- Basic Duty: 1.1¢/kg + 2.9% (This is a combined rate, calculated on the weight of the goods).
- Additional Duty: 25.0% currently.
- Post April 2nd, 2025 Additional Duty: 30% (Significant increase).
- Total Tax: 1.1¢/kg + 2.9% + 55.0% currently.
Key Considerations:
- Component vs. Finished Good: This HS code applies to components like buckles, straps, or fasteners used on the dog shoes, not the shoes themselves. If you are importing complete dog shoes, this code is likely not applicable.
- Metal Type: The type of base metal (e.g., iron, steel, aluminum) may influence specific import regulations.
- Weight Calculation: Accurate weight of the components is crucial for calculating the basic duty.
Recommendations:
- Confirm HS Code Accuracy: Carefully review the material composition and intended use of your dog shoes. If the shoes are primarily rubber or plastic with a complete upper and sole, 6405.90.90.60 is likely correct. If you are importing components, 8308.10.00.00 is relevant.
- Material Certificates: Be prepared to provide material certificates to support your HS code classification.
- Valuation: Ensure accurate valuation of the goods for customs purposes.
- Post-April 2nd, 2025 Duty Changes: Factor in the increased additional duties when planning your imports after April 2nd, 2025.
- Country of Origin: Verify the country of origin for potential trade agreements or preferential duty rates.
Disclaimer: This analysis is for informational purposes only and should not be considered definitive legal advice. It is recommended to consult with a licensed customs broker or import specialist for specific guidance on your import requirements.