Find HS Code and trade information for SHOE COVERS

Declaration Analysis: SHOE COVERS – HS Code Breakdown & Customs Considerations

This analysis details the HS codes provided for “SHOE COVERS”, outlining their classifications, associated tariffs, and important considerations for import/export.

Please note: Accurate classification is crucial for smooth customs clearance and correct duty assessment. This analysis is based on the provided descriptions; final determination rests with customs authorities.

1. HS Code: 6401.99.30.00 – Waterproof Footwear (Outer Soles & Uppers of Rubber or Plastics)

• Chapter 64: Footwear, gaiters and the like; parts of such articles. This chapter covers all types of footwear.
• 6401: Waterproof footwear with outer soles and uppers of rubber or plastics. This specifically targets footwear designed to be waterproof and made primarily from rubber or plastic materials.
• 6401.9: Other footwear. This sub-heading covers waterproof footwear not specifically classified elsewhere within Chapter 64.
• 6401.99: Other. This further refines the category to "other" waterproof footwear.
• 6401.99.30.00: Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: Designed for use without closures. This is the most specific classification for shoe covers intended as protective overlays.

Tariff Details:

• Basic Duty: 25.0%
• Additional Duty: 7.5% (until April 2, 2025)
• Additional Duty (after April 2, 2025): 30%
• Total Duty: 62.5%

Important Considerations:

• Material Composition: The classification hinges on the primary material being rubber or plastic. If other materials constitute a significant portion, a different HS code may be more appropriate.
• Closure Type: The description specifies "designed for use without closures." If your shoe covers do have closures (zippers, straps, etc.), this HS code may not be correct.
• Intended Use: The classification is based on the protective nature of the shoe covers. Ensure the description accurately reflects their purpose.
• Certification: Depending on the destination country, you may need to provide testing reports to prove the waterproof properties of the shoe covers.

2. HS Code: 3923.90.00.80 – Articles for Conveyance or Packing of Goods (Plastics)

• Chapter 39: Plastics and articles thereof. This chapter covers a wide range of plastic products.
• 3923: Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. This specifically targets items used for transporting or containing goods.
• 3923.90: Other. This sub-heading covers plastic articles not specifically classified elsewhere within Chapter 39.
• 3923.90.00.80: Other. This is a general "other" category within plastic packing articles.

Tariff Details:

• Basic Duty: 3.0%
• Additional Duty: 25.0% (until April 2, 2025)
• Additional Duty (after April 2, 2025): 30%
• Total Duty: 58.0%

Important Considerations:

• Material: The product must be made of plastic to fall under this HS code.
• Function: The item must be used for conveyance or packing of goods. If the shoe covers are solely for protection and not used in the transport or packaging process, this HS code is likely incorrect.
• Single or Multiple Layers: If the shoe covers are made of multiple layers of different materials, the classification will depend on the primary material and function.
• Certification: Depending on the destination country, you may need to provide material safety data sheets (MSDS) or other certifications related to the plastic composition.

Recommendation:

Carefully review the material composition, intended use, and features of your shoe covers. If they are primarily for protection and worn over other footwear, 6401.99.30.00 is the more likely classification. If they are used as part of a packaging or transport process, 3923.90.00.80 may be appropriate.

Crucially, please provide detailed product specifications and intended use information to your customs broker or relevant authority for a definitive HS code determination. Incorrect classification can lead to delays, penalties, and unexpected costs.