Footwear (HS Code 6402992560)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402997990 | 0.0% | CN | US | Official Doc |
| 6402993177 | 16.0% | CN | US | Official Doc |
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
| 6404192030 | 47.5% | CN | US | Official Doc |
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AI Analysis
π Footwear (HS Code Reference Guide)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategies
π 1. Product Definition & Classification: Do You Really Understand "Footwear"?
Footwear is a diverse category in international trade, primarily defined by the material of the upper and the material of the sole. In the context of the provided data, we are looking at footwear with rubber or plastic soles and uppers, or mixed materials falling under the "Other" categories.
Key Distinctions: * Rubber/Plastic Soles & Uppers: Classified under Heading 6402. * Textile Uppers: Classified under Heading 6404 (if for sports/walking) or 6403/6405 (depending on material). * "Other" Categories: Used when the specific type (e.g., safety, medical) is not explicitly detailed, requiring logical inference based on material.
β οΈ Critical Distinction:
- If the item is purely rubber/plastic (sole & upper) β 6402.xxxx
- If the item has a textile upper (e.g., canvas sneakers) β 6404.xxxx
- If the material is ambiguous or "Other" β 6402.99.xxxx (Deduction-based)
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here are the four possible HS Codes and their logic:
| HS Code | Product Description | Application Scenario | Key Logic/Summary |
|---|---|---|---|
6402.99.79.90 |
Direct Match: Footwear, rubber/plastic sole & upper, specific name match. | Precise description matches HS definition. | β Exact Match: Name, material, and form align perfectly. |
6402.99.31.77 |
Common Sense Inference: Footwear, rubber/plastic sole & upper, "Other" category. | Name doesn't specify use; fits "Other footwear" bucket. | β Logical Fit: Inferred material (rubber/plastic) fits 6402.99. |
6402.91.40.50 |
Format & Material Consistency: Footwear, rubber/plastic sole & upper. | HS Code first 6 digits match material attributes. | β Consistent Logic: Matches "Other footwear" logic under 6402.91. |
6405.10.00.90 |
Inferred Material Compatibility: Footwear, assumed rubber/plastic (via 6402.91 link). | No conflict in material/form; logical compatibility. | β οΈ Inference Based: Links to 6402.91 but classified under 6405. |
6404.19.20.30 |
Textile Upper Match: Footwear, textile upper, men's protective use. | Matches footwear form + textile upper + protective purpose. | β οΈ Different Material: Applies if upper is Textile, not rubber/plastic. |
π Key Reminder:
- HS 6402 is for Rubber/Plastic Soles & Uppers.
- HS 6404 is for Textile Uppers (with rubber/plastic soles).
- The choice depends on the actual material composition of the upper. If the upper is rubber/plastic, use 6402. If textile, use 6404.
π° 3. 2026 Latest Tariff Rate Details (Including Add-on Taxes & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025εΉ΄11ζ10ζ₯θ΅· (From Nov 10, 2025)
π― 1. 6402.99.79.90 ββ Exact Match: Rubber/Plastic Footwear
| Item | Details |
|---|---|
| Base Tariff | 90Β’/pr. + 37.5% (ad valorem) |
| Section 301 Add-on | 0.0% |
| Section 122 Add-on | 10.0% |
| Total Tax | 90Β’/pr. + 47.5% |
| Tax Calculation | (0.90 USD/pr) + (CIF Value Γ 47.5%) |
| De Minimis Eligible | β No (High value/complex classification usually excludes de minimis) |
| Legal Basis | HTSUS 6402.99.79.90 β Section 122 (10%) |
π Explanation:
- 37.5% is the standard USMF (Merchandise Processing Fee) or base tariff rate for this subheading.
- 10% is the Section 122 tariff (often applied to specific high-volume categories).
- Total: Base + Section 122 = 47.5% + fixed duty.
π― 2. 6402.99.31.77 ββ "Other" Footwear (Rubber/Plastic)
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Add-on | 0.0% |
| Section 122 Add-on | 10.0% |
| Total Tax | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Eligible | β No |
| Legal Basis | HTSUS 6402.99.31.77 β Section 122 (10%) |
π Note:
- Lower base rate (6%) compared to 37.5%, but still subject to 10% Section 122.
- Total rate is 16%, significantly lower than the exact match case.
π― 3. 6402.91.40.50 ββ Consistent Logic: Other Footwear
| Item | Details |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Add-on | 0.0% |
| Section 122 Add-on | 10.0% |
| Total Tax | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Eligible | β No |
| Legal Basis | HTSUS 6402.91.40.50 β Section 122 (10%) |
π Note:
- Same rate as above (16%). Classification hinges on precise subheading match.
π― 4. 6405.10.00.90 ββ Inferred Compatibility
| Item | Details |
|---|---|
| Base Tariff | 10.0% |
| Section 301 Add-on | 7.5% |
| Section 122 Add-on | 10.0% |
| Total Tax | 27.5% |
| Tax Calculation | CIF Value Γ 27.5% |
| De Minimis Eligible | β No |
| Legal Basis | HTSUS 6405.10.00.90 β Section 301 (7.5%) + Section 122 (10%) |
π Note:
- Section 301 (7.5%) applies here, unlike the 6402.99 cases.
- Total rate is 27.5%.
π― 5. 6404.19.20.30 ββ Textile Upper (Men's Protective)
| Item | Details |
|---|---|
| Base Tariff | 37.5% |
| Section 301 Add-on | 0.0% |
| Section 122 Add-on | 10.0% |
| Total Tax | 47.5% |
| Tax Calculation | CIF Value Γ 47.5% |
| De Minimis Eligible | β No |
| Legal Basis | HTSUS 6404.19.20.30 β Section 122 (10%) |
π Note:
- High base rate (37.5%) due to specific protective/textile classification.
- Total rate is 47.5%.
π οΈ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Preparation Checklist (All Required)
| Document | Mandatory | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail: Sole material (Rubber/Plastic/Textile), Upper material, Gender, Use Case. |
| β Material Composition Statement | βοΈ | Critical for distinguishing between 6402 (Rubber/Plastic) and 6404 (Textile). |
| β Product Photos | βοΈ | Clear shots of sole, upper, and insole to verify material. |
| β Commercial Invoice | βοΈ | Must match HS Code description precisely. |
| β Packing List | βοΈ | Quantity per carton, total pairs. |
β 2. Declaration Tips (Key Mantras)
π₯ "Material is King: Rubber=6402, Textile=6404, Name Must Match!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rubber/Plastic Sole & Upper | 6402.99.79.90 or 6402.99.31.77 |
Declaring as "Shoes" without material detail β Audit Risk |
| Textile Upper (e.g., Canvas) | 6404.19.20.30 |
Declaring as 6402 β Misclassification Penalty |
| Unclear Material | Provide Material Test Report | Guessing HS Code β Customs Delay |
| "Other" Footwear | Use 6402.99.xxxx with clear "Other" description |
Using specific codes without proof β Rejection |
β 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Material (e.g., Leather + Rubber) | Not in provided data; typically falls under 6403/6405. Check specific rules. |
| Safety Shoes | If protective, may qualify for specific subheadings; ensure "Protective" is stated. |
| Sneakers with Rubber Sole & Textile Upper | 6404.19.20.30 applies, NOT 6402. |
π 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.79.90 / 6402.99.31.77 |
47.5% / 16% + Fixed Duty | None specific | Section 122 (10%) is key. |
| π¨π³ China | 6402.99.79.90 |
~10-15% | CCC (if applicable) | Lower duties, fewer add-ons. |
| πͺπΊ EU | 6402.99 |
6-8% | CE (if safety) | No Section 122 equivalent. |
| π¬π§ UK | 6402.99 |
6-8% | UKCA | Post-Brexit alignment with EU. |
π Conclusion:
- USA imposes the highest costs due to Section 122 (10%) and high base rates for certain subheadings.
- Material declaration is critical to avoid switching from 16% to 47.5% tariffs.
π 6. Common Errors & Pitfall Avoidance (Lessons Learned)
β Error 1: Declaring all footwear as 6402.99.79.90 regardless of upper material.
π Consequence: If upper is textile, it should be 6404.xxxx. Misclassification leads to audits and back taxes.
β Error 2: Ignoring Section 122.
π Consequence: Under-declaring tax by 10% on all 6402/6404 goods.
β Error 3: Vague description "Shoes" in invoice.
π Consequence: CBP (Customs and Border Protection) may assign the highest duty rate or request additional documentation, causing delays.
β Correct Practice:
"Men's Rubber-Plastic Sole & Upper Footwear, Model XYZ, 100% Rubber Sole, Synthetic Upper, for Casual Wear"
π― 7. Conclusion: Precise Classification Saves Money!
π― Remember:
πΉ "Rubber/Plastic = 6402, Textile = 6404."
πΉ "Section 122 adds 10% to most footwear from China."
πΉ "Specific Name + Material = Correct Rate (16%-47.5%)."
π Tip:
If your footwear originates from Vietnam, Mexico, or India, check for preferential tariffs under USMCA or GSP.
Recommend Advance Ruling if material composition is complex.
π£ Immediate Action:
π Consult a licensed customs broker + Provide material specs + Apply for Advance Ruling
π Ensure smooth clearance, avoid penalties, and maximize profit margins!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percent Saved Counts in Footwear Logistics!
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.