| 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 |
| 6405203030 | Other footwear: --> With uppers of textile materials: --> With uppers of vegetable fibers --> For men | Doc | 37.5% | CN | US | 2025-05-12 |
Okay, here's a breakdown of the HS codes and tax implications for your "310 MEN SHOES" declaration, presented in a structured and easy-to-understand format.
Understanding the HS Codes & Classification
You have two potential HS codes identified, both falling under Chapter 64: Footwear, gaiters and the like; parts of such articles. Let's break down each one:
- 6405.10.00.30: Other footwear: --> With uppers of leather or composition leather --> For men
- 64: Chapter – Footwear, gaiters and the like; parts of such articles. This broadly defines the category.
- 05: Subheading – Other footwear (covers a wide range of footwear not specifically covered elsewhere).
- 10: Sub-subheading – With uppers of leather or composition leather. This specifies the material of the shoe's upper. Important: "Composition leather" refers to leather that has been treated or combined with other materials.
- 00: Further specification - Not further specified.
- 30: Country Specific Code - For men.
- 6405.20.30.30: Other footwear: --> With uppers of textile materials: --> With uppers of vegetable fibers --> For men
- 64: Chapter – Footwear, gaiters and the like; parts of such articles.
- 05: Subheading – Other footwear.
- 20: Sub-subheading – With uppers of textile materials. This means the upper part of the shoe is made of fabric.
- 30: Further specification - With uppers of vegetable fibers (e.g., cotton, linen, hemp).
- 30: Country Specific Code - For men.
Tax Implications
Here's a summary of the tax rates associated with each HS code:
- 6405.10.00.30 (Leather/Composition Leather Uppers):
- Basic Duty: 10.0%
- Additional Tariff: 7.5%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 47.5%
- 6405.20.30.30 (Textile/Vegetable Fiber Uppers):
- Basic Duty: 7.5%
- Additional Tariff: 0.0%
- Post April 2, 2025 Additional Tariff: 30%
- Total Tax: 37.5%
Key Considerations & Recommendations
-
Material Verification: Crucially, you must accurately determine the primary material of the shoe uppers. The difference in tax rates is significant. If the uppers are a blend of materials, the rules for determining the classification can be complex.
-
Single Invoice: If you have multiple types of shoes on one invoice, you may need to break down the invoice to classify each type separately for accurate tax calculation.
-
Certification (If Applicable): Depending on the specific materials used and the destination country's regulations, you might need to provide certificates of origin or material composition.
-
Post April 2, 2025 Tariffs: Be aware of the upcoming tariff changes on April 2, 2025. Factor this into your cost calculations if importing after that date.
-
Country of Origin: Confirm the country of origin for the shoes. This is essential for determining if any preferential trade agreements apply, which could reduce or eliminate duties.
Disclaimer: I am an AI assistant and this information is for general guidance only. Import regulations are complex and subject to change. It is always best to consult with a licensed customs broker or relevant import authority for specific advice tailored to your situation.