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Foot Protection

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6402915020 47.5% CN US Official Doc
6402915010 47.5% CN US Official Doc
6405909060 22.5% CN US Official Doc
6405902000 21.3% CN US Official Doc
6402915020 47.5% CN US Official Doc

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AI Analysis

πŸ₯Ύ Foot Protection (Protective Footwear)


🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Customs Strategy
πŸ“Œ I. Product Definition & Classification: Do You Truly Understand "Foot Protection"?

Protective Footwear refers to specialized shoes designed to safeguard the wearer’s feet from external hazards such as water, oil, chemicals, heavy impacts, or extreme weather conditions. In international trade, these are not general-purpose shoes but are classified based on their material composition, intended use, and structural features.

⚠️ Key Distinction Points:
- Rubber/Plastic Upper: Typically falls under Chapter 64.02 (Footwear with outer soles and uppers of rubber or plastics).
- Other Materials: If the upper is made of other materials (not rubber/plastic), it may fall under Chapter 64.05.
- Disposable vs. Reusable: Disposable protective overshoes have different tariff implications compared to reusable safety boots.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Material Total Tax Rate
6402.91.50.20 Protective footwear, waterproof/oil/chemical resistant, rubber/plastic upper Industrial safety, wet environments Rubber/Plastic 47.5%
6402.91.50.10 Male protective footwear,恢劣 weather protection, rubber/plastic upper Outdoor work, heavy industry Rubber/Plastic 47.5%
6405.90.90.60 Other protective footwear, non-infant, no material conflict General protection, mixed materials Various 22.5%
6405.90.20.00 Disposable protective footwear, single-use Medical, light industrial, hygiene Mixed/Synthetic 21.3%
6402.91.50.20 Protective footwear, functional protection, rubber/plastic upper General industrial protection Rubber/Plastic 47.5%

πŸ” Key Reminder:
- All rubber/plastic upper protective shoes are subject to higher base tariffs (37.5%) due to Chapter 64.02 classification.
- Disposable items have lower base tariffs (3.8%) but still incur additional taxes.
- Non-rubber/plastic materials (e.g., leather, fabric) may fall under 6405 series with lower base rates (12.5%).


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: From November 10, 2025 (including subsequent imports)

🎯 1. 6402.91.50.20 & 6402.91.50.10 β€”β€” Protective Footwear (Rubber/Plastic Upper)

Item Content
Base Tariff 37.5% (ad valorem)
Section 301 Surcharge 0.0%
Section 122 Tariff +10%
Total Tax Rate 47.5%
Tax Calculation CIF Value Γ— 47.5%
De Minimis Exemption ❌ Not Available
Legal Basis Path USITC:6402.91.50.20 β†’ SECTION:122 β†’ TOTAL:47.5%

πŸ“Œ Explanation:
- These codes fall under Chapter 64.02, which covers footwear with uppers/soles of rubber or plastics.
- Base tariff is 37.5%, significantly higher than other footwear categories.
- Section 122 adds an additional 10% surcharge for certain protective products.
- Total effective rate: 47.5%, making this a high-cost category for importers.


🎯 2. 6405.90.90.60 β€”β€” Other Protective Footwear (Non-Rubber/Plastic Upper)

Item Content
Base Tariff 12.5%
Section 301 Surcharge 0.0%
Section 122 Tariff +10%
Total Tax Rate 22.5%
Tax Calculation CIF Value Γ— 22.5%
De Minimis Exemption ❌ Not Available
Legal Basis Path USITC:6405.90.90.60 β†’ SECTION:122 β†’ TOTAL:22.5%

πŸ“Œ Note:
- This code applies to protective footwear not made primarily of rubber or plastic (e.g., leather, fabric, composite).
- Base tariff is 12.5%, much lower than rubber/plastic counterparts.
- Still subject to 10% Section 122 surcharge.
- Total effective rate: 22.5%, significantly more cost-effective.


🎯 3. 6405.90.20.00 β€”β€” Disposable Protective Footwear

Item Content
Base Tariff 3.8%
Section 301 Surcharge 7.5%
Section 122 Tariff +10%
Total Tax Rate 21.3%
Tax Calculation CIF Value Γ— 21.3%
De Minimis Exemption ❌ Not Available
Legal Basis Path USITC:6405.90.20.00 β†’ SECTION:301 β†’ SECTION:122 β†’ TOTAL:21.3%

πŸ“Œ Special Attention:
- Disposable footwear has the lowest base tariff (3.8%) but incurs a 7.5% Section 301 surcharge.
- Combined with 10% Section 122, total rate is 21.3%.
- Ideal for high-volume, low-cost disposable applications (e.g., medical, light industrial).


πŸ› οΈ IV. Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

βœ… 1. Document Preparation Checklist (Mandatory)

Document Required Description
βœ… Product Specification Sheet βœ”οΈ Material composition, upper/sole type, intended use
βœ… Product Photos (including labels) βœ”οΈ Show protective features (steel toe, waterproof, etc.)
βœ… Third-Party Test Report βœ”οΈ ANSI/ASTM standards, CE marking, OSHA compliance
βœ… Commercial Invoice βœ”οΈ Clearly state "Protective Footwear" + material details
βœ… Packing List βœ”οΈ Specify quantity, weight, dimensions
βœ… Certificate of Origin (CO) βœ”οΈ If non-Chinese origin, may qualify for preferential rates

βœ… 2. Declaration Tips (Critical Mnemonic)

πŸ”₯ β€œMaterial Defines Code, Protection Defines Purpose, Never Mix Rubber with Leather!”

Scenario Correct Declaration Wrong Practice
Rubber/plastic upper protective shoes 6402.91.50.20 / 6402.91.50.10 Misdeclare as leather β†’ 22.5% instead of 47.5%
Disposable protective overshoes 6405.90.20.00 Misdeclare as reusable β†’ 47.5%
Leather protective boots 6405.90.90.60 Misdeclare as rubber β†’ 47.5%
Mixed material (fabric + rubber sole) 6405.90.90.60 Ignore material hierarchy β†’ wrong code

βœ… 3. Special Case Handling

Scenario Handling Advice
OEM Custom Safety Boots Provide customer order + design drawings; avoid "generic" descriptions
Footwear with Steel Toe Still falls under 6402 or 6405; steel toe does not change classification
Waterproof vs. Non-Waterproof Both can be protective; focus on material not just function
Medical Disposable Covers Use 6405.90.20.00; ensure they are truly single-use

🌍 V. Global Market Clearance Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff Certification Remarks
πŸ‡ΊπŸ‡Έ United States 6402.91.50.20 47.5% (China) ASTM F2413 High tariff for rubber/plastic
πŸ‡¨πŸ‡³ China 6402.91.50.20 8% CCC No additional surcharges
πŸ‡ͺπŸ‡Ί European Union 6402.91.50.20 4.1% CE PPE No surcharges
πŸ‡¦πŸ‡Ί Australia 6402.91.50.20 5% AS/NZS 2210.3 No surcharges
πŸ‡―πŸ‡΅ Japan 6402.91.50.20 6.8% JIS No surcharges

πŸ“Œ Conclusion:
- The US imposes the highest tariffs due to base rates + Section 122 surcharges.
- China and EU have significantly lower costs for the same products.
- US importers must plan for 47.5% landed cost for rubber/plastic protective footwear.


πŸ“Œ VI. Common Errors & Pitfall Avoidance (Blood-Tears Lessons)

❌ Error 1: Declaring rubber/plastic protective shoes as "other footwear" (6405)
πŸ‘‰ Consequence: Under-declaration β†’ 47.5% vs. 22.5% β†’ Back taxes + penalties!

❌ Error 2: Mixing disposable and reusable footwear in one shipment
πŸ‘‰ Consequence: HS Code confusion β†’ Delayed customs release or rejection.

❌ Error 3: Not specifying material composition in commercial invoice
πŸ‘‰ Consequence: Customs cannot verify correct classification β†’ 100% inspection rate.

❌ Error 4: Using vague terms like "Safety Shoes" without material detail
πŸ‘‰ Consequence: Customs assigns default higher rate β†’ Overpayment of duties.

βœ… Correct Practice:

β€œSafety Boots, Rubber Upper, Steel Toe, Waterproof, ANSI/ASTM F2413 Compliant, Model XYZ, Made in China”


🎯 VII. Conclusion: Precise Classification, Cost Optimization, Smooth Clearance

🎯 Remember the Mnemonic:

πŸ”Ή β€œRubber/Plastic = 47.5%, Other Materials = 22.5%, Disposable = 21.3%”
πŸ”Ή β€œMaterial is Key, Function is Secondary, Declaration Must Match Reality!”


πŸ“Œ Pro Tip:
If your protective footwear is originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions or lower Section 301 rates.
Recommend Advance Ruling (APA) before shipment to avoid clearance surprises.


πŸ“£ Immediate Action:

πŸ“ž Contact a licensed customs broker + Provide product specs + Apply for HS Code Advance Ruling
πŸš€ Ensure your protective footwear clears smoothly, reduces costs, and maximizes profit!


✨ Professional clearance starts with precise classification!
πŸ’Ό Every dollar of duty saved is pure profit!

Customer Reviews

About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) β€” Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) β€” More specific grouping within the chapter
  • Subheading (6 digits) β€” Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) β€” Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate β€” The standard duty rate applied to WTO members
  • General rate β€” Applied to countries without trade agreements
  • Trade remedy duties β€” Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.