| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 6402990400 | Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Incorporating a protective metal toe-cap: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease, chemicals or cold or inclement weather) | Doc | 36.0% | CN | US | 2025-05-12 |
Okay, let's break down the classification and tax implications for your "CASUAL SHOES" based on the HS Code provided: 6402.99.04.00.
Here's a structured explanation:
1. HS Code Breakdown (Understanding the Digits)
- 64: This chapter covers Footwear, gaiters and the like; parts of such articles. Essentially, anything you wear on your feet falls under this broad category.
- 02: This heading specifically covers Other footwear with outer soles and uppers of rubber or plastics. This means your shoes have a rubber or plastic sole and the main part you see on top of your foot (the upper) is also made of rubber or plastic.
- 99: This subheading narrows it down further to Other footwear. This is a 'catch-all' for footwear within the 6402 heading that doesn't fit into more specific categories.
- 04: This further specifies Incorporating a protective metal toe-cap. This is a key detail – your shoes must have a metal toe cap to fall under this code.
- 00: This final digit is a further refinement, often used for statistical purposes.
In summary, HS Code 6402.99.04.00 is for casual shoes with rubber or plastic soles and uppers, and importantly, they include a protective metal toe cap.
2. Tax Implications (Based on the provided data)
- Basic Duty: 6.0%
- Additional Duty: Currently 0.0%
- Additional Duty (Post April 2, 2025): 30.0%
- Total Tax: 36.0% (This is the combined rate, likely including VAT or other taxes applied in addition to the basic and additional duties. Please confirm the exact components of this 36% with your importer/customs broker.)
3. Important Considerations & Recommendations
- Material Verification: Crucially, double-check the materials of both the sole and upper. They must be predominantly rubber or plastic for this code to be accurate. If there are significant amounts of other materials (leather, textile, etc.), the HS code could be different.
- Metal Toe Cap: Confirm the presence of a protective metal toe cap. It needs to meet safety standards to be considered a protective feature.
- Post-April 2, 2025 Duty: Be aware of the significant increase in additional duty coming into effect. Factor this into your landed costs.
- Valuation: The declared value (single price) of the shoes is critical. Customs will assess duties based on this value. Ensure it's accurate and justifiable.
- Certification/Testing: Depending on the destination country's regulations, you may need to provide testing reports to prove the protective qualities of the metal toe cap (e.g., impact resistance). Check the import requirements of the specific country.
- Country of Origin: Since the county is CN, ensure you have the correct documentation to prove the origin of the goods.
Disclaimer: I am an AI and this information is for general guidance only. HS code classification can be complex and is ultimately determined by customs authorities. It is highly recommended to consult with a licensed customs broker or import specialist in your destination country to confirm the correct HS code and ensure compliance with all applicable regulations. They can provide tailored advice based on your specific product and import situation.