| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 6405209015 | Doc | 42.5% | CN | US | 2025-05-12 |
Declaration Item Analysis: SLIPPER (House Slippers with Textile Uppers)
Here's a breakdown of the declaration details for your slippers, based on the provided HS Code and tax information. This analysis aims to provide clarity on classification, duty rates, and important considerations for customs clearance.
1. HS Code Breakdown: 6405.20.90.15
The HS Code 6405.20.90.15 identifies your slippers specifically within the international trade system. Let's dissect it:
- 64: Footwear, gaiters and the like; parts of such articles. This chapter broadly covers all types of footwear.
- 6405: Other footwear, with uppers of textile materials. This narrows down the category to footwear specifically made with textile uppers (the top part of the slipper that covers the foot).
- 6405.20: Slippers and indoor shoes. This further specifies the footwear as slippers or indoor shoes.
- 6405.20.90: Other. This indicates that the slippers don't fall into more specific subcategories within slippers and indoor shoes.
- 6405.20.90.15: This is the most specific code, further defining the slippers. The '15' sub-classification often relates to specific material compositions or features, but detailed information on this specific ending digit requires consulting the latest customs tariff schedule.
2. Tax Implications
Based on the provided information, the applicable taxes are:
- Basic Duty: 12.5%
- Additional Duty: 0.0% (currently)
- Additional Duty (Post April 2025): 30%
- Total Tax: 42.5% (current rate, before April 2025)
Important Considerations & Recommendations:
- Material Verification: Crucially, confirm that the uppers are entirely made of textile materials. If any other materials (leather, rubber, plastic, etc.) are used, even in small amounts, the HS Code may be incorrect, leading to potential issues with customs.
- Sole Material: The material of the sole is also important. While the HS Code focuses on the uppers, the sole material can sometimes influence tariff rates or require additional documentation.
- Pricing Accuracy: Ensure the declared value (single price) of the slippers is accurate. Customs authorities may scrutinize valuations, and discrepancies can lead to penalties.
- Country of Origin: The declared country of origin (China in this case) must be accurate and supported by appropriate documentation.
- Post-April 2025 Duty Changes: Be aware of the significant increase in additional duty (from 0% to 30%) after April 2025. Factor this into your cost calculations if importing after this date.
- Certification/Testing: Depending on the destination country's regulations, you may need to provide certifications or testing reports to demonstrate compliance with safety or quality standards. (e.g., REACH compliance for certain textile materials).
- Trade Agreements: Check if any trade agreements exist between China and the destination country that could potentially reduce or eliminate duties.
Disclaimer: This analysis is based solely on the information provided. Customs regulations are complex and subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities in the destination country for definitive guidance.