| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 6405100030 | Other footwear: With uppers of leather or composition leather For men | Doc | 47.5% | CN | US | 2025-05-12 |
Declaration Item Analysis: 01 MEN SHOES - Footwear with Leather or Composition Leather Uppers
Here's a breakdown of the declaration item 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: 6405.10.00.30
The HS Code 6405.10.00.30 identifies this item as footwear specifically for men, with uppers made of leather or composition leather. Let's break down each segment:
- 64: Footwear, gaiters and the like; parts of such articles. This chapter broadly covers all types of footwear and related components.
- 6405: Other footwear: This narrows down the category to footwear not covered in more specific headings (e.g., waterproof footwear, sports footwear).
- 6405.10: With uppers of leather or composition leather. This specifies the material of the upper part of the shoe. Uppers refer to the part of the shoe that covers the foot. Composition leather means material made from leather fibers or leather splits, often bonded or coated.
- 6405.10.00: Further specifies the type within leather/composition leather uppers.
- 6405.10.00.30: This is the most specific code, indicating footwear for men with leather or composition leather uppers.
2. Item Description & Classification Confirmation
The provided description "Other footwear: With uppers of leather or composition leather For men" aligns with the HS Code 6405.10.00.30. However, it's crucial to ensure the following:
- Material Verification: Confirm that the entire upper is indeed made of leather or composition leather. If other materials are present (e.g., textile, rubber), a different HS Code might be more appropriate.
- Gender Specificity: The shoes must be specifically designed for men. Shoes that are unisex or could reasonably be worn by either gender may require a different classification.
3. Tax Implications
- Basic Duty: 10.0% of the declared value.
- Additional Tariff: 7.5% of the declared value.
- Post-April 2025 Additional Tariff: 30% of the declared value. Please note this rate will apply after April 2025.
- Total Tax Rate: Currently 47.5% (10.0% + 7.5%). This will increase to 40.5% after April 2025 (10.0% + 30.0%).
4. Important Considerations & Recommendations
- Declared Value Accuracy: Ensure the declared value accurately reflects the transaction value. Customs authorities may challenge valuations they deem inaccurate.
- Material Composition Documentation: Be prepared to provide documentation (e.g., supplier invoices, material certificates) to support the claim that the uppers are made of leather or composition leather.
- Country of Origin: Verify the country of origin of the shoes, as this can impact applicable trade agreements and duty rates.
- Certification/Testing: Depending on the importing country's regulations, you may need to provide certifications or testing reports to demonstrate compliance with safety standards or material composition requirements. Please check the specific import regulations of your destination country.
- Single Invoice: Ensure all items on a single invoice have the same HS code. If not, separate invoices are required.
Disclaimer: This analysis is based on the information provided and general customs guidelines. Regulations can vary significantly by country and are subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities in your importing country for definitive guidance.