Footwear (HS 6401993000)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402997990 | 0.0% | CN | US | Official Doc |
| 6402993177 | 16.0% | CN | US | Official Doc |
| 6404192030 | 47.5% | CN | US | Official Doc |
| 6404198990 | 0.0% | CN | US | Official Doc |
| 6402996960 | 58.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Footwear: The Ultimate Guide to HS Codes & US Customs Clearance (2026 Update)
π HS Code Reference & Customs Clearance Guide | Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: Do You Really Know "Footwear"?
Footwear is a highly diversified category in international trade. In the US customs system (HTSUS), classification depends primarily on Material (Rubber/Plastic vs. Textile vs. Leather) and Structure (Upper vs. Sole).
β οΈ Critical Distinction for Your Input (6401.99.30.00):
The HS Code you provided (6401.99.30.00) belongs to Chapter 64, which strictly covers "Footwear with outer soles and uppers of rubber or plastics."
π« Misclassification Alert: If your footwear has a Textile Upper (e.g., Mesh, Canvas, Knit) or Leather Upper, it CANNOT be classified under
6401or6402. It must go to6403(Leather) or6404(Textile). Misclassification leads to severe penalties.
π¦ 2. HS Code Classification Matrix (Based on Provided Data)
Below are the specific HS Codes from your data set, mapped to the correct classification logic.
| HS Code | Product Description | Material Structure | Typical Use Case |
|---|---|---|---|
6402.99.79.90 |
Footwear: Outer sole & upper of rubber/plastic; Other | Rubber/Plastic Sole + Rubber/Plastic Upper | Non-safety casual shoes, rain boots, specific rubber footwear not elsewhere specified. |
6402.99.31.77 |
Footwear: Outer sole & upper of rubber/plastic; Other; "Bottom-up" General Category | Rubber/Plastic Sole + Rubber/Plastic Upper | General rubber/plastic footwear not fitting other specific sub-categories. |
6404.19.20.30 |
Footwear: With textile upper; Men's Safety/Protective | Textile Upper + Rubber/Plastic Sole | Men's safety shoes with mesh/textile uppers (e.g., work boots with breathable lining). |
6404.19.89.90 |
Footwear: With textile upper; General/Unspecified | Textile Upper + Rubber/Plastic Sole | General textile-uppers shoes (sneakers, casual shoes) not specified elsewhere. |
6402.99.69.60 |
Footwear: Outer sole & upper of rubber/plastic; Other | Rubber/Plastic Sole + Rubber/Plastic Upper | Another general category for rubber/plastic footwear, distinct from ...31.77. |
π Key Insight:
- Codes starting with6402= Rubber/Plastic Upper & Sole.
- Codes starting with6404= Textile Upper (with Rubber/Plastic Sole).
- Your Input6401.99.30.00is actually Safety Footwear with Protective Toe Caps of Rubber/Plastic. Note: This specific code was not in your provided JSON data, but I will explain the tariff logic based on the6402(Rubber/Plastic) family from your data, as they share similar tariff structures.
π° 3. 2026 US Tariff Rate Breakdown (China Origin)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Current rates apply including Section 301 & Section 122 tariffs.
π― A. For Rubber/Plastic Footwear (HS 6402 Series)
Applies to: 6402.99.79.90, 6402.99.31.77, 6402.99.69.60
1. 6402.99.79.90 & 6402.99.69.60 β Specific Sub-categories
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 90Β’/pr. (Specific) + 37.5% (Ad Valorem) OR 48.0% (Ad Valorem) depending on sub-code |
| Section 301 Duty (China) | 0.0% (Often exempted or low for certain footwear, but verify latest USITC exclusions) |
| Section 122 Duty | +10.0% (Temporary tariff on footwear, often capped or phased, but included in your data) |
| Total Effective Rate | Mixed: Specific Fee + High % (Approx. 58.0% ad valorem equivalent for some sub-codes) |
| Tax Detail from Data | "Base: 90Β’/pr. + 37.5%, Add: 0.0%, Sec 122: 10%" |
2. 6402.99.31.77 β General Rubber/Plastic Category
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 6.0% (Ad Valorem) |
| Section 301 Duty (China) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 16.0% |
| Tax Detail from Data | "Base: 6.0%, Add: 0.0%, Sec 122: 10%" |
π Explanation:
- Section 122 Tariff (10%): This is a specific tariff applied to imported footwear (shoes, sneakers, etc.) regardless of origin, but combined with China origin, it adds up.
- Base Duties: Vary significantly by specific material description.6402.99.31.77has a very low base (6%), making it cheaper than6402.99.79.90(which can exceed 48% + specific fees).
π― B. For Textile-Upper Footwear (HS 6404 Series)
Applies to: 6404.19.20.30, 6404.19.89.90
3. 6404.19.20.30 β Men's Safety/Protective (Textile Upper)
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 37.5% |
| Section 301 Duty (China) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 47.5% |
| Tax Detail from Data | "Base: 37.5%, Add: 0.0%, Sec 122: 10%" |
4. 6404.19.89.90 β General Textile Upper
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 90Β’/pr. + 20% |
| Section 301 Duty (China) | +7.5% (Note: Data shows 7.5% add-on, likely Section 301 component) |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 90Β’/pr. + 20% + 7.5% + 10% = ~37.5% + Specific |
| Tax Detail from Data | "Base: 90Β’/pr. + 20%, Add: 7.5%, Sec 122: 10%" |
π Explanation:
- Textile-uppers (6404) often have higher base duties than general rubber (6402.99.31.77).
-6404.19.20.30is 47.5%, while6402.99.31.77is only 16.0%.
- Strategy: If you are manufacturing footwear, using Rubber/Plastic uppers (6402) can be significantly cheaper than Textile uppers (6404) due to lower base rates, provided you can design for that material.
π οΈ 4. Customs Clearance Practical Advice
β 1. Documentation Checklist (Must-Have)
| Document | Requirement | Purpose |
|---|---|---|
| Product Composition | Detailed % of materials (e.g., "Upper: 60% Rubber, 40% Plastic") | Crucial for distinguishing 6402 (Rubber/Plastic) from 6404 (Textile). |
| Style Sheet | Photos of the sole and upper separately | To prove the "Outer Sole" and "Upper" materials. |
| Invoice | Clearly state "Rubber and Plastic Footwear" or "Textile Upper Footwear" | Avoid vague terms like "Shoes". |
| Origin Certificate | Certificate of Origin (China) | Required for Section 301 assessment. |
| Section 122 Declaration | Ensure Section 122 duties are accounted for | Failure to declare can lead to penalties. |
β 2. Classification Strategy (Pro Tips)
π₯ "Material is King: Rubber/Plastic vs. Textile"
| Scenario | Correct HS Code Family | Why? |
|---|---|---|
| Shoe has a Mesh/Knit Upper | 6404.xx.xx.xx |
Textile upper overrides rubber sole. |
| Shoe has a Canvas Upper | 6404.xx.xx.xx |
Canvas is a textile. |
| Shoe is All Rubber/Plastic | 6402.xx.xx.xx |
Both upper and sole are rubber/plastic. |
| Safety Toe (Rubber/Plastic) | 6401.xx.xx.xx (If protective toe) |
Note: 6401 is for waterproof footwear with protective toes. If your input 6401.99.30.00 is a safety shoe, it falls here, not 6402. |
β οΈ Warning on
6401:
Your input was6401.99.30.00. This code is for "Footwear with outer soles and uppers of rubber or plastics; footwear waterproof to the upper; other: Other: With protective metal toe caps."
- If your shoe has a metal toe cap, it is6401.
- If it does not have a metal toe cap, it is likely6402.
- Do not mix6401and6402. They have different tariff structures.
β 3. Special Case: Section 122 Tariff
| Item | Detail |
|---|---|
| What is it? | A temporary tariff on imported footwear (shoes, sneakers, etc.) |
| Rate | Often 10% on top of base duty |
| Scope | Applies to most footwear, except some athletic shoes with specific exclusions |
| Action | Verify if your specific style is exempt from Section 122 |
π 5. Global Market Comparison (2026)
| Market | Recommended HS | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 6402 or 6404 |
16% - 58% + Sec 122 | High tariffs due to Sec 122 + Base duties. |
| π¨π³ China | 6402 or 6404 |
10% - 20% | Standard import duties for finished footwear. |
| πͺπΊ EU | 6402 or 6404 |
0% - 10% | Generally lower than US; check for anti-dumping duties on some athletic shoes. |
| π¦πΊ Australia | 6402 or 6404 |
5% - 10% | Moderate tariffs. |
π Conclusion:
- USA is the most expensive market for footwear due to Section 122 and complex base rates.
-6402.99.31.77(16%) is the most cost-effective code among the provided options.
-6402.99.79.90(~58%) is the most expensive.
- Optimization Tip: If possible, design footwear to fit into6402.99.31.77or similar low-base-rate sub-codes to save 30%+ in duties.
π 6. Common Mistakes & Pitfalls (Blood & Tears Lessons)
β Mistake 1: Classifying Textile-Upper shoes as Rubber-Upper (6402)
π Consequence: Customs will reclassify to 6404 and charge 47.5%+ instead of potentially lower rates, plus penalties.
β
Fix: Always inspect the Upper Material. If itβs fabric, mesh, or knit, itβs 6404.
β Mistake 2: Ignoring Section 122
π Consequence: Underpayment of 10% duty, leading to audits and back-taxes.
β
Fix: Always include 10% in your cost calculation for footwear.
β Mistake 3: Confusing 6401 (Safety) with 6402 (General)
π Consequence: 6401 requires proof of protective toe caps. Without it, the declaration is false.
β
Fix: If no metal/plastic safety toe, use 6402.
π― 7. Conclusion: Strategic Clearance for Footwear
π― Remember the Rules:
πΉ "Rubber/Plastic Upper =
6402(Cheapest if...31.77)"
πΉ "Textile Upper =6404(Higher base duty)"
πΉ "Metal Toe =6401(Special Category)"
πΉ "Always Add 10% for Section 122!"
π Pro Tip:
If you are exporting to the US, consult a customs broker for a Pre-Ruling on your specific footwear model. The difference between
6402.99.31.77(16%) and6404.19.20.30(47.5%) is 31.5% on your CIF value. Thatβs a massive margin saver!
π£ Immediate Action:
π Verify Material: Check if your shoe upper is Rubber, Plastic, or Textile.
π Select Correct HS: Use the table above to pick the right code.
π° Calculate Landed Cost: Include Base Duty + Section 122 (10%).
π Clear Your Goods Smoothly and Maximize Profit!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Your Margin Depends on Your HS Code!
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.