| HS Code | Product Description | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|---|
| 6401999000 | Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes: Other footwear: Other: Other: Other | Doc | 67.5% | CN | US | 2025-05-12 |
| 6402993110 | Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: 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 a 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 or chemicals or cold or inclement weather): Other: Other House slippers | Doc | 36.0% | CN | US | 2025-05-12 |
| 6402996915 | Other footwear with outer soles and uppers of rubber or plastics: Other footwear: Other: Other: Other: Other: Valued not over $3/pair: Other House slippers | Doc | 78.0% | CN | US | 2025-05-12 |
Okay, let's break down the HS codes and tax implications for your "SLIPPERS" declaration. Here's a structured analysis to help you understand the classification and potential costs:
Understanding HS Codes – A Quick Guide
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first 6 digits are generally consistent worldwide, while additional digits can vary by country. Here's what the digits generally mean:
- Chapter (First 2 digits): Broad category of the product.
- Heading (Next 2 digits): More specific grouping within the chapter.
- Subheading (Next 2 digits): Further refinement of the product.
- Additional Digits: Country-specific details for tariff and statistical purposes.
Analysis of Your HS Codes
You have three HS codes listed, each covering different types of slippers. Let's examine each one:
1. HS Code: 6401.99.90.00 – Waterproof Footwear (Rubber or Plastics)
- 64: Chapter – Footwear, gaiters and the like; parts of such articles.
- 01: Heading – Waterproof footwear with outer soles and uppers of rubber or plastics.
- 99: Subheading – Other footwear.
-
90.00: Additional digits – Further specifies the type.
- Key Characteristics: This code is for waterproof slippers made of rubber or plastics where the upper isn't permanently attached to the sole (no stitching, gluing, etc.).
- Tax Rate:
- Basic Duty: 37.5%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty of 30%
- Total Tax: 67.5%
2. HS Code: 6402.99.31.10 – Other Footwear (Rubber or Plastics) – House Slippers
- 64: Chapter – Footwear, gaiters and the like; parts of such articles.
- 02: Heading – Other footwear with outer soles and uppers of rubber or plastics.
- 99: Subheading – Other footwear.
- 31: Subheading – Having uppers of which over 90 percent of the external surface area is rubber or plastics.
-
10: Additional digits – House Slippers.
- Key Characteristics: This code is for slippers made of rubber or plastics where more than 90% of the upper surface is rubber or plastic. Specifically identified as "House Slippers".
- Tax Rate:
- Basic Duty: 6.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty of 30%
- Total Tax: 36.0%
3. HS Code: 6402.99.69.15 – Other Footwear (Rubber or Plastics) – Low-Value House Slippers
- 64: Chapter – Footwear, gaiters and the like; parts of such articles.
- 02: Heading – Other footwear with outer soles and uppers of rubber or plastics.
- 99: Subheading – Other footwear.
- 69: Subheading – Other.
-
15: Additional digits – Valued not over $3/pair, House Slippers.
- Key Characteristics: This code is for slippers made of rubber or plastics, valued at $3 or less per pair. Specifically identified as "House Slippers".
- Tax Rate:
- Basic Duty: 48.0%
- Additional Duty: 0.0%
- Post April 2, 2025: Additional Duty of 30%
- Total Tax: 78.0%
Important Considerations & Recommendations:
- Material Composition: The exact material composition of the upper is crucial. If the upper is less than 90% rubber/plastic, you cannot use HS Code 6402.99.31.10.
- Value per Pair: Accurately determine the value per pair. If the value exceeds $3, you cannot use HS Code 6402.99.69.15.
- Waterproof vs. Non-Waterproof: Is the slipper genuinely waterproof? This determines whether you should use 6401.99.90.00 or one of the 6402 codes.
- Post April 2, 2025 Tariffs: Be aware of the additional tariffs coming into effect on April 2, 2025. Factor this into your cost calculations.
- Country of Origin: You've indicated China (CN). Ensure you have the correct documentation to support the origin claim.
- Certifications: Depending on the destination country, you may need certifications related to product safety, material composition, or other standards. Please check the import regulations of the destination country.
To help me refine the classification further, could you please provide:
- A detailed description of the slipper materials (e.g., 100% rubber upper, 80% rubber/20% fabric upper).
- The average value per pair of slippers.
- Confirmation of whether the slippers are waterproof.
- The destination country for the import.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is essential to consult with a qualified customs broker or import specialist for accurate classification and compliance with specific import regulations.