Footwear (HS Code 6405909030)
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 |
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
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AI Analysis
π Footwear (HS Code 6405909030 & 6405 Family)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Footwear"?
Footwear is a broad category in international trade, generally defined as items worn on the feet for protection, support, or fashion. Under the Harmonized System (HS), Footwear is primarily classified under Chapter 64.
Key Distinctions in Chapter 64: * Footwear with Outer Soles of Rubber/Plastic (HS 6402): This includes most sports shoes, safety shoes, and everyday casual shoes where the bottom and upper are made of synthetic or natural rubber/plastic. * Footwear with Outer Soles of Textile Materials (HS 6404): This typically covers athletic footwear (sneakers) where the upper is fabric/textile and the sole is rubber/plastic. * Other Footwear (HS 6405): This is a "catch-all" for footwear not specified elsewhere, often including leather uppers or mixed materials that don't fit the strict definitions of 6402 or 6404.
β οΈ Critical Note on the User Input (6405909030):
The HS Code6405.90.90.30(or similar variations like6405.10.00.90in the provided data) generally falls under "Other Footwear."
However, the provided specifically lists6405.10.00.90as "Footwear, Rubber or Plastic material, other categories of footwear."
Note: The code 6405909030 appears to be a user-provided or specific national tariff code (likely a US 10-digit extension of 6405.90). Based strictly on the provided , we must analyze the 6405 family codes provided.
π¦ II. HS Code Classification Details (Based on Provided )
The following table details the specific HS codes found in the reference data. These codes apply to footwear where the classification logic varies by upper material, sole type, and specific usage.
| HS Code | Product Description (Summary) | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
| 6405.10.00.90 | Footwear, Rubber or Plastic material, other categories of footwear | General footwear made primarily of rubber/plastic materials not fitting specific sub-categories (e.g., certain leather-rubber combos or generic "other" rubber footwear) | 27.5% |
| 6402.99.79.90 | Footwear, Rubber or Plastic outer sole and upper, classified as other footwear | Generic rubber/plastic shoes (e.g., rain boots, simple slip-ons) falling under "Other" sub-headings | 90Β’/pr. + 37.5% + 10% |
| 6402.99.31.77 | Footwear, Rubber or Plastic outer sole and upper, Non-specific purpose bottom classification | Generic rubber/plastic footwear not meeting specific use-case criteria (e.g., standard casual wear) | 16.0% |
| 6404.19.20.30 | Footwear, Textile material upper, Men's Protective Purpose | Men's safety shoes, industrial work boots with textile uppers and rubber soles | 47.5% |
| 6402.91.40.50 | Footwear, Rubber or Plastic outer sole and upper, Other footwear classification | Other specific rubber/plastic footwear (e.g., certain sports or casual styles) | 16.0% |
π Key Observation:
- 6405.10.00.90 has a distinct tax structure (27.5%) compared to the 6402 family (16%or47.5%).
- Protective/Safety Footwear (6404.19.20.30) attracts the highest rate (47.5%) due to the "Protective Purpose" designation.
- Generic Rubber/Plastic Footwear (6402.99.31.77, 6402.91.40.50) enjoys a lower base rate (16% total).
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 (Current Trade Policy)
π― 1. 6405.10.00.90 ββ Other Footwear (Rubber/Plastic Material)
| Item | Content |
|---|---|
| Base Tariff | 10.0% |
| Section 301 / Additional Tariff | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 27.5% |
| Tax Calculation | Ad Valorem (CIF Value Γ 27.5%) |
| De Minimis Applicability | β No (Footwear is generally excluded from de minimis benefits for Chinese origin) |
π Explanation:
- The 10.0% base tariff is standard for "Other Footwear."
- The 7.5% additional tariff likely reflects specific trade remedy duties or Section 301 adjustments.
- The 10.0% Section 122 tariff is a specific levy on certain footwear imports.
- Total Impact: A significant cost increase compared to other HS codes in Chapter 64.
π― 2. 6402.99.79.90 ββ Rubber/Plastic Footwear (Other Classification)
| Item | Content |
|---|---|
| Base Tariff | 90Β’/pair + 37.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 90Β’/pr. + 37.5% + 10% |
| Tax Calculation | Mixed: Specific Duty (90Β’/pair) + Ad Valorem (47.5% of value) |
| De Minimis Applicability | β No |
π Explanation:
- This code uses a mixed duty structure.
- The 37.5% is likely the Section 301 tariff on high-value rubber/plastic footwear.
- The 10% Section 122 tariff is added on top.
- Warning: For high-value shoes, the percentage-based duty dominates; for low-value shoes, the 90Β’/pair specific duty may be proportionally higher.
π― 3. 6402.99.31.77 & 6402.91.40.50 ββ Generic Rubber/Plastic Footwear
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 16.0% |
| Tax Calculation | Ad Valorem (CIF Value Γ 16.0%) |
| De Minimis Applicability | β No |
π Explanation:
- These codes represent lower-tariff categories within the rubber/plastic footwear group.
- They avoid the high 37.5% or 47.5% rates seen in other 6402/6404 codes.
- Strategy: If your product fits the definition of these codes, the duty burden is significantly lower than6405or protective footwear.
π― 4. 6404.19.20.30 ββ Men's Protective Textile Footwear
| Item | Content |
|---|---|
| Base Tariff | 37.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 47.5% |
| Tax Calculation | Ad Valorem (CIF Value Γ 47.5%) |
| De Minimis Applicability | β No |
π Explanation:
- Highest Rate: Protective/safety footwear with textile uppers faces the highest tariff burden.
- Reason: "Protective Purpose" often triggers stricter scrutiny and higher remedial duties to protect domestic safety gear manufacturers.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Explanation |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail materials: Upper Material (Leather, Textile, Rubber?) and Sole Material (Rubber, Plastic, Leather?). This determines if it's 6402, 6404, or 6405. |
| β Product Photos | βοΈ | Clear images of the sole, upper, and any "safety" markings (e.g., steel toe caps). If it looks like a safety shoe, customs may reclassify it to 6404.19.20.30 (47.5%). |
| β Commercial Invoice | βοΈ | Must accurately describe the item (e.g., "Men's Running Shoes, Mesh Upper, Rubber Sole") not just "Shoes." |
| β Material Composition Statement | βοΈ | Essential to distinguish between 6402 (Rubber/Plastic Upper) and 6404 (Textile Upper). |
| β Packaging List | βοΈ | Verify quantity per carton to calculate the 90Β’/pair specific duty accurately if applicable. |
β 2. Classification Strategy (Key Mnemonics)
π₯ "Sole & Upper Define the Code, Purpose Defines the Rate!"
| Scenario | Correct Classification | Risk if Incorrect |
|---|---|---|
| Rain Boots / Plastic Slippers | 6402.99.31.77 or 6402.91.40.50 |
Misclassifying as "Leather" (6403) could lead to different duties or bans. |
| Men's Running Shoes (Mesh/Rubber) | 6404.19.20.30 |
If declared as "Women's" or "Children's," the code might change, but the 47.5% rate for protective/men's specific types remains high. |
| Leather Dress Shoes | Not in Data | Generally 6403/6404/6405 depending on sole. If classified as 6405.10.00.90 by mistake, you pay 27.5% instead of potentially lower/higher rates. |
| "Other" Rubber Shoes | 6405.10.00.90 |
High risk. If it can be classified as 6402, you save 11.5% (27.5% vs 16%). |
π‘ Pro Tip:
- Avoid "Other" (6405) if possible: The 27.5% rate is a middle ground. If your shoes have a rubber/plastic upper and sole, try to qualify for 6402 (16% or mixed) unless they are clearly protective/safety gear.
- Protective Gear Warning: Do not label "Safety Shoes" as "Casual Shoes" to avoid duty evasion. Customs uses photos and product descriptions to verify. If it has a reinforced toe, itβs likely6404.19.20.30(47.5%).
β 3. Special Circumstances Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Shoes | If the upper is 51% textile and 49% rubber, it may still be classified as Textile (6404) depending on the specific HTS rules of note. Consult a broker. |
| Sets of Shoes | If sold as a pair, declare as one unit. Do not split the duty calculation. |
| Samples vs. Commercial | Both are subject to duty. De Minimis ($800) does not apply to Chinese footwear. |
| Section 122 Tariff | This 10% tariff is additional and applies to most footwear. Factor this into your pricing model immediately. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (Example) | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 6402.99.31.77 or 6405.10.00.90 |
16.0% or 27.5% + Section 122 (10%) | ASTM F2413 (Safety), Prop 65 | Highly scrutinized. Section 301 and 122 duties are significant. |
| π¨π³ China | 6402 or 6405 |
Varies (0-20%) | CCC (if applicable) | No additional Section 122 tariffs. |
| πͺπΊ EU | 6402 or 6405 |
Varies (3.5-17%) | CE, REACH, VOC | No Section 301/122. Generally more favorable than US. |
| π¬π§ UK | 6402 or 6405 |
Varies | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 6402 or 6405 |
5% - 10% | WELS (if electronic), Standard | No Section 122 equivalent. |
π Conclusion:
- The US market is the most expensive for Chinese footwear due to the combination of Base Tariffs + Section 301 + Section 122.
- Duty Savings Strategy: If possible, avoid "Protective/ Safety" classifications (47.5%) and "Other/Rubber" (27.5%) by accurately classifying into 6402 Generic (16%) categories where legally permissible.
- Section 122 (10%) is a fixed add-on for most footwear, so itβs a sunk cost. Focus on optimizing the Base + Section 301 rates.
π VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
β Mistake 1: Classifying Safety Shoes as Casual Shoes
π Consequence: Customs reclassifies to 6404.19.20.30 (47.5%) β Huge back-tax + penalties.
β Mistake 2: Ignoring Section 122 Tariff in Costing
π Consequence: Margin erosion. You calculated 16% duty, but actually owe 16% + 10% (Section 122) = 26%.
β Mistake 3: Misidentifying Upper Material
π Consequence: Mixing up 6402 (Rubber/Plastic Upper) and 6404 (Textile Upper) leads to wrong code selection. Example: A "Canvas" shoe is 6404, not 6402.
β Correct Practice:
"Men's Running Shoes, Mesh (Textile) Upper, Rubber Sole, Non-Safety, Model XYZ, China Origin"
β Likely6404.19.20.30(if men's/protective criteria met) or another 6404 subhead.
Always verify if "Men's" + "Textile" + "Rubber Sole" triggers the specific 47.5% code in the provided data.
π― VII. Conclusion: Precision Classification Saves Money!
π― Remember the Mantra:
πΉ "Sole & Upper First, Purpose Second, Section 122 Always Adds 10%!"
πΉ "Don't Guess 'Other' (6405) if it fits 'Rubber' (6402) β 16% is cheaper than 27.5%!"
π Pro Tip:
If your footwear is originating from Vietnam, Mexico, or Thailand, you may be exempt from Section 301/122 duties (subject to current trade agreements).
Recommendation: Apply for Pre-Ruling (Advance Ruling) from US Customs (CBP) to lock in the HS Code and duty rate before shipping. This prevents surprise audits and back-taxes.
π£ Immediate Action:
π Contact a Licensed Customs Broker
πΈ Provide High-Res Photos of Sole & Upper
π Request HTS Code Verification for each SKU
π Ensure Smooth Clearance, Maximize Profit, Avoid Customs Holds!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Percentage Point of Duty Counts!
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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.