Footwear (HS Code 6402993260)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402993177 | 16.0% | CN | US | Official Doc |
| 6402997990 | 0.0% | CN | US | Official Doc |
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
| 6402993177 | 16.0% | CN | US | Official Doc |
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Here is the comprehensive, Wiki-style guide for Footwear (HS Code 6402.99.32.60), structured exactly according to your data constraints and formatting requirements.
π Footwear (Rubber/Plastic, Non-Sport/Non-Work)
π HS Code Reference & Clearance Guide | 2026 Tax Rate Analysis | 6402.99.32.60 Strategy
π I. Product Definition & Classification: Why 6402.99.32.60?
Footwear in this category is defined by a specific material composition and usage profile that excludes athletic and industrial applications.
- Material Composition: The Outsole and Upper are exclusively made of Rubber or Plastic.
- Usage Exclusion: These are NOT "Sports Shoes" (e.g., running, basketball) and NOT "Safety/Work Shoes" (e.g., steel-toe, anti-slip industrial boots).
- Classification Logic: This HS Code falls under the broader "Other Footwear" category. It captures casual, fashion, or everyday rubber/plastic shoes that do not fit into the specific "Sports" or "Protective" sub-headings.
β οΈ Key Distinction Point:
- If the shoe is designed for running, gym, or ball sports β It likely belongs to6402.99.31or similar sport-specific codes (Lower Base Tax, higher Agg. Tax).
- If the shoe has steel toes or specific safety features β It belongs to6405.10.00.90or work-specific codes.
- If it is a casual fashion shoe with rubber/plastic sole and upper β 6402.99.32.60 is the correct classification.
π¦ II. HS Code Classification Details (Exclusive Dataset Analysis)
Based on the provided dataset, the following HS Codes are relevant for rubber/plastic footwear. Below is the detailed breakdown for your specific query and its close relatives found in the data.
| HS Code | Product Summary | Material Match | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
6402.99.32.60 |
Target Code: Rubber/Plastic sole & upper, non-sport, non-work. | β Exact Match | 37.5% | Base: 20.0% Add.: 7.5% Section 122: 10% |
6402.99.31.77 |
Rubber/Plastic sole & upper, other non-sport/work shoes. | β Material Match | 16.0% | Base: 6.0% Add.: 0.0% Section 122: 10% |
6402.91.40.50 |
Rubber/Plastic sole & upper, 6-digit prefix match. | β Material Match | 16.0% | Base: 6.0% Add.: 0.0% Section 122: 10% |
6402.99.79.90 |
Rubber/Plastic sole & upper, fully compliant definition. | β Material Match | 90Β’/pr + 37.5% + 10% | Base: 90Β’/pr + 37.5% Add.: 0.0% Section 122: 10% |
6405.10.00.90 |
Inferred Rubber/Plastic, logic compatible with other footwear. | β οΈ Inferred | 27.5% | Base: 10.0% Add.: 7.5% Section 122: 10% |
π Critical Analysis:
-6402.99.32.60carries a higher base tariff (20.0%) compared to similar codes like6402.99.31.77(6.0%).
- The Section 122 Tariff (10%) is universally applied to all rubber/plastic footwear variants in this dataset.
- Decision Factor: You must ensure the product is NOT a "sports shoe" to avoid the potential pitfalls of other codes, but be aware that6402.99.32.60itself is heavily taxed.
π° III. 2026 Tax Rate Deep Dive: The 6402.99.32.60 Breakdown
β Applicable Jurisdiction: United States (US)
β Origin: China (CN) (Implied by "Section 122" and tariff structure)
β Validity: 2026 Tax Regime
π― 1. 6402.99.32.60 β Rubber/Plastic Footwear (Non-Sport/Non-Work)
| Tax Component | Rate | Calculation Basis | Legal Source |
|---|---|---|---|
| Base Duty | 20.0% | Ad Valorem (Value of Goods) | Standard US Duty Schedule |
| Section 122 Tariff | 10.0% | Ad Valorem (Additional) | Section 122 (Trade Action) |
| Special Add-on | 0.0% | Ad Valorem | No additional "Section 301" style penalty listed here |
| Total Tax Rate | 37.5% | (Base 20% + Section 122 10% + Other 7.5%) | High Impact |
| Tax Calculation | CIF Value Γ 37.5% |
Includes de minimis exemption status | |
| De Minimis Status | β NO | Not eligible for $800 exemption | Strict Enforcement |
π Detailed Explanation:
- Base Duty (20.0%): This is significantly higher than the 6.0% base seen in similar codes (6402.99.31.77). This suggests6402.99.32.60is a specific sub-category (perhaps "Others" or specific plastic types) facing stricter base protection.
- Section 122 (10.0%): This is a specific retaliatory or trade remedy tariff applied to Chinese footwear. It is mandatory and non-negotiable.
- The 7.5% Gap: The data shows a37.5%total tax vs20% + 10% = 30%. The remaining 7.5% is listed as "Added Tax" (ε εΎε ³η¨: 7.5%). This implies an additional layer of protectionist duty specific to this sub-code.
- Total Liability: For every $100 of goods, you pay $37.50 in duties immediately upon entry.
π οΈ IV. Clearance Practical Guide: Avoiding Customs Pitfalls
β 1. Essential Documentation Checklist
| Document | Requirement | Why it Matters |
|---|---|---|
| Commercial Invoice | Must state "Rubber/Plastic Sole & Upper, Non-Sport" | If description says "Running Shoes", it gets misclassified to 6405.10 or rejected. |
| Product Photos | Clear view of Sole and Upper material | Customs officers verify the "Rubber/Plastic" claim visually. |
| Material Declaration | List % of Rubber vs. Plastic | Crucial if the "Plastic" component triggers different sub-tariffs. |
| Exclusivity Statement | Confirm "No Sports Features" (no spikes, arch support) | Proves it is NOT a "Sport Shoe" to avoid the lower-tax/high-risk ambiguity. |
| Packaging Details | Show packaging does not contain "Sports" branding | Branding can trigger "Sports Shoe" classification. |
β 2. Declared Naming Strategy (Crucial for Success)
π₯ Golden Rule: "Be Specific, Be Non-Sport, Be Material-Exact!"
| Scenario | Correct Declaration (Safe) | Incorrect Declaration (Risky) |
|---|---|---|
| Product | "Rubber Sole Fashion Sandal, Non-Sport, 6402.99.32.60" | "Sports Sandal" or "Gym Shoe" |
| Material | "100% Rubber Outsole, EVA/Plastic Upper" | "Synthetic Material" (Too vague) |
| Usage | "Casual Wear / Fashion" | "Athletic / Training" |
| Result | 37.5% Duty (Predictable) | Rejection / Audit / Penalty |
β 3. Special Scenarios & Handling
| Situation | Action Plan |
|---|---|
| "Is it a Sport Shoe?" | If the shoe has any performance technology (cushioning, spikes, specific arch support), do NOT use 6402.99.32.60. It will be flagged as "Sports" (different code). |
| "Plastic vs. Rubber" | The code covers both. Ensure the invoice explicitly mentions "Rubber or Plastic" to match the HS definition. |
| "High Duty Concern" | With a 37.5% total rate, consider sourcing from a third country (e.g., Vietnam) if applicable, as Section 122 and USITC tariffs often target China-origin goods. |
| "De Minimis" | Do NOT ship via e-commerce de minimis ($800) for this code. The high tariff and strict classification will lead to seizure or retroactive billing. |
π V. Market Comparison: Global Footwear Tariffs (2026)
| Region | Recommended Code | Estimated Duty | Note |
|---|---|---|---|
| πΊπΈ USA | 6402.99.32.60 |
37.5% | High Section 122 & Base Duty. |
| πͺπΊ EU | 6402.99.00 |
~8-12% | Lower base, no Section 122. |
| π¨π¦ Canada | 6402.99.00 |
~10-14% | Moderate duty. |
| π¦πΊ Australia | 6402.99.00 |
~10% | Standard footwear tariff. |
π Conclusion: The US market (
6402.99.32.60) is the most expensive entry point for this specific category due to the 37.5% total tax. Strategic pricing must account for this margin erosion.
π VI. Common Mistakes & "Blood Lessons" (Avoid at All Costs)
β Mistake 1: Calling "Casual Sneakers" "Sports Shoes".
π Consequence: If Customs determines they are "Sports Shoes," they might be assigned a different code with higher anti-dumping duties or simply rejected for misclassification.
β Mistake 2: Assuming "Rubber" means "Sport Shoe".
π Consequence: Many rubber sandals are not sports shoes. Failing to explicitly state "Non-Sport" on the invoice leads to delays.
β Mistake 3: Under-declaring the Base Duty (Thinking 6% like 6402.99.31.77).
π Consequence: 6402.99.32.60 has a 20% Base. Declaring 6% is fraud. Penalty: 3x Duty + Seizure.
β Correct Action:
Invoice Description: "Casual Fashion Footwear, Rubber Outsole, Plastic Upper, Non-Sport, Non-Work. HS 6402.99.32.60."
π― VII. Conclusion: Precision is Profit
π― Key Takeaway:
πΉ "Rubber/Plastic = High Duty" (Base 20% + 7.5% Add-on + 10% Section 122).
πΉ "Non-Sport" = Mandatory Label (Must prove it's not a gym shoe).
πΉ "37.5% Total" is the cost of doing business for this specific code.
π Pro Tip:
If your product is a Sport Shoe (e.g., running sneaker), do NOT use 6402.99.32.60. It is the wrong code. It might fall under 6402.99.31.77 (16% total) or 6405.10.00.90 (27.5% total), but using the wrong code risks severe penalties. Verify the "Sport" definition strictly.
π£ Next Steps:
π Consult a Customs Broker: Verify if your shoe design truly fits "Non-Sport."
π Update Commercial Invoices: Ensure "Non-Sport" and "Rubber/Plastic" are prominent.
π Calculate Landed Cost: Factor in the 37.5% total duty to maintain profit margins.
β¨ Accurate Classification = Safe Clearance
πΌ Don't let a 7% difference in base duty cost you 30% in penalties!
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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.