HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|---|
6405100060 | Other footwear: --> With uppers of leather or composition leather --> For women | Doc | 47.5% | CN | US | 2025-05-12 |
6405203060 | Other footwear: --> With uppers of textile materials: --> With uppers of vegetable fibers --> For women | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes and tax implications for the "01 WOMEN SHOES" declaration, presented in a structured and easy-to-understand format.
Understanding the HS Codes
The HS code (Harmonized System code) is a globally standardized system of names and numbers to classify traded products. Let's break down each code you provided:
- 6405: This is the general heading for "Other footwear, with outer soles and uppers of rubber or plastics." The "64" indicates Chapter 64, which covers footwear. The "05" further specifies "Other footwear".
- 6405.10: This subheading narrows down the category to footwear "With uppers of leather or composition leather".
- 6405.10.00: This further specifies the type of leather.
- 6405.10.00.60: This is the specific code for women's footwear with uppers of leather or composition leather.
- 6405.10.00: This further specifies the type of leather.
- 6405.20: This subheading narrows down the category to footwear "With uppers of textile materials".
- 6405.20.30: This further specifies footwear with uppers of vegetable fibers.
- 6405.20.30.60: This is the specific code for women's footwear with uppers of vegetable fibers.
- 6405.20.30: This further specifies footwear with uppers of vegetable fibers.
Tax Implications – Detailed Breakdown
Here's a breakdown of the tax rates for each HS code:
1. HS Code: 6405.10.00.60 – Women's Footwear with Leather/Composition Leather Uppers
- Description: Other footwear: --> With uppers of leather or composition leather --> For women
- Basic Duty: 10.0%
- Additional Duty: 7.5%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 47.5% (10.0% + 7.5%) before April 2, 2025. Increases to 47.5% (10.0% + 30.0%) after April 2, 2025.
2. HS Code: 6405.20.30.60 – Women's Footwear with Vegetable Fiber Textile Uppers
- Description: Other footwear: --> With uppers of textile materials: --> With uppers of vegetable fibers --> For women
- Basic Duty: 7.5%
- Additional Duty: 0.0%
- Additional Duty (Post April 2, 2025): 30%
- Total Tax: 37.5% (7.5% + 0.0%) before April 2, 2025. Increases to 37.5% (7.5% + 30.0%) after April 2, 2025.
Important Considerations & Recommendations:
- Material Verification: Crucially, double-check the exact materials used in the uppers of the shoes. The difference between leather/composition leather and textile materials (especially vegetable fibers) significantly impacts the applicable HS code and tax rate. Provide accurate material composition to avoid potential issues with customs.
- Single Price: Confirm the declared value (single price) of each pair of shoes. Customs will use this value to calculate the import duties.
- Additional Duty Timeline: Be aware of the April 2, 2025, date. The additional duty rate will increase significantly after this date.
- Country of Origin: Since the country is CN (China), ensure you have the correct documentation proving the origin of the goods.
- Certifications: Depending on the specific materials and intended use of the shoes, you may need to provide certifications (e.g., material safety certificates, compliance reports). Check with the importing country's customs regulations to determine if any specific certifications are required.
- Trade Agreements: Investigate if any trade agreements exist between China and the importing country that could potentially reduce or eliminate import duties.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations and tax rates are subject to change. It is highly recommended to consult with a licensed customs broker or the customs authorities of the importing country for the most accurate and up-to-date information.