Heel Pad
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6406903060 | 15.3% | CN | US | Official Doc |
| 6406105000 | 43.7% | CN | US | Official Doc |
| 6406200000 | 20.2% | CN | US | Official Doc |
| 4014905000 | 14.2% | CN | US | Official Doc |
AI Analysis
π Heel Pad (Silicone/Therapeutic Insoles)
π HS Code Classification & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Import Strategy
π I. Product Definition & Classification: Is It a "Shoe Part" or a "Plastic Article"?
Heel pads are small, cushioned inserts used in footwear to reduce pressure on the heel, often made of silicone, rubber, or plastic. In international trade, the classification depends heavily on the material composition and the specific function attributed to the item. While commonly seen as simple accessories, their tariff treatment varies significantly based on whether they are deemed "shoe components" or "general plastic/rubber articles."
β οΈ Key Classification Distinction:
- If viewed as a general plastic article not specifically for shoes β 3926.90.99.89
- If viewed as a shoe part/insert made of rubber/plastic β 6406.90.30.60 or 6406.20.00.00
- If viewed as a formed shoe upper/part β 6406.10.50.00
- If viewed as a medical/hygiene article made of vulcanized rubber β 4014.90.50.00
π¦ II. HS Code Classification Details (2026 Latest Tariff Reference)
| HS Code | Product Description | Material/Type | Key Classification Logic |
|---|---|---|---|
3926.90.99.89 |
Other plastic articles, not elsewhere specified | Plastic (Silicone/PE/etc.) | Classified as a generic "other plastic article" rather than a shoe part. |
6406.90.30.60 |
Other footwear parts: Insoles, heel pads | Rubber or Plastic | Specifically classified as "insoles" or "heel pads" within the footwear parts chapter. |
6406.10.50.00 |
Shoe uppers and parts: Other, shaped | Rubber/Plastic (Shaped) | Classified as a "shaped part" of the shoe upper, implying a more structural role. |
6406.20.00.00 |
Footwear parts: Heel protectors, toepcaps, heel pads | Rubber or Plastic | Specifically targeted as "heel pads" in the footwear parts section. |
4014.90.50.00 |
Articles of vulcanized rubber, hygiene/medical use | Vulcanized Rubber | Classified under medical/hygiene supplies if intended for therapeutic foot care. |
π Critical Note:
- HS 6406 Series is generally preferred for footwear-specific items.
- HS 3926 is often used for generic plastic inserts, but may attract higher tariffs due to lack of specific footwear designation.
- HS 4014 is niche, applicable only if the product is marketed specifically as a medical/hygiene device (e.g., orthopedic heel cups).
π° III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 onwards (includes subsequent imports)
π― 1. 3926.90.99.89 ββ Other Plastic Articles (Generic)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β No (Subject to Section 301 & 122) |
| Legal Basis Path | USITC:3926.90.99.89 β SECTION301:7.5% β SECTION122:10% |
π Explanation:
- This classification treats the heel pad as a general plastic good.
- It incurs both the standard Section 301 tariff and the new Section 122 tariff.
- Total burden: 22.8%.
π― 2. 6406.90.30.60 ββ Footwear Parts: Insoles/Heel Pads (Plastic/Rubber)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Eligibility | β No (Subject to Section 122) |
| Legal Basis Path | USITC:6406.90.30.60 β SECTION122:10% |
π Note:
- This is a strategic classification for plastic/rubber heel pads.
- It avoids the 7.5% Section 301 tariff, saving 7.5% compared to the generic plastic code.
- Only the 10% Section 122 tariff applies.
π― 3. 6406.10.50.00 ββ Shaped Shoe Parts
| Item | Content |
|---|---|
| Base Tariff | 26.2% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 43.7% |
| Tax Calculation | CIF Value Γ 43.7% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:6406.10.50.00 β SECTION301:7.5% β SECTION122:10% |
π Warning:
- This code is for shaped parts, often interpreted as more integral to the shoe structure.
- Highest tariff rate (43.7%). Avoid unless the product is structurally distinct from simple inserts.
π― 4. 6406.20.00.00 ββ Footwear Parts: Heel Pads (Specific)
| Item | Content |
|---|---|
| Base Tariff | 2.7% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 20.2% |
| Tax Calculation | CIF Value Γ 20.2% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:6406.20.00.00 β SECTION301:7.5% β SECTION122:10% |
π Explanation:
- Specific code for "heel pads."
- Lower base tariff (2.7%) than6406.90.30.60(5.3%), but still subject to both Section 301 and 122.
- Total: 20.2%.
π― 5. 4014.90.50.00 ββ Vulcanized Rubber Hygiene/Medical Articles
| Item | Content |
|---|---|
| Base Tariff | 4.2% |
| Section 301 Tariff | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 14.2% |
| Tax Calculation | CIF Value Γ 14.2% |
| De Minimis Eligibility | β No |
| Legal Basis Path | USITC:4014.90.50.00 β SECTION122:10% |
π Opportunity:
- If the heel pad is made of vulcanized rubber and marketed as a medical/hygiene product (e.g., orthopedic care), this code applies.
- Lowest tariff (14.2%) and avoids Section 301.
- Requires strong documentation proving medical/hygiene intent.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Tips)
β 1. Documentation Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material (Silicone/Rubber/Plastic), hardness, thickness. |
| β Product Photos | βοΈ | Clear images of the heel pad, showing shape and any packaging. |
| β Commercial Invoice | βοΈ | Description must match HS Code logic (e.g., "Therapeutic Heel Pad" vs. "Plastic Insert"). |
| β Certificate of Origin | βοΈ | Mandatory for Section 122/301 applicability. |
| β Medical Device Documentation | (If using HS 4014) | Clinical studies, FDA registration, or orthopedic certification. |
| β Material Declaration | βοΈ | Explicitly state "Vulcanized Rubber" or "Thermoplastic Silicone." |
β 2. Declaration Strategy (Key Mantras)
π₯ βMaterial Dictates Code, Medical Intent Saves Money!β
| Scenario | Recommended HS Code | Reason |
|---|---|---|
| Generic Silicone Insert | 6406.90.30.60 |
Balanced rate (15.3%), safe for plastic/rubber inserts. |
| Specific Heel Pad (Footwear) | 6406.20.00.00 |
Specific description, but higher base rate. |
| Orthopedic/Medical Heel Cup | 4014.90.50.00 |
Lowest tax (14.2%), avoids Section 301. |
| Generic Plastic Part | 3926.90.99.89 |
Avoid if possible; higher tax than 6406.90.30.60. |
| Shaped Structural Part | 6406.10.50.00 |
Avoid; highest tax (43.7%). |
β 3. Special Cases Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Heel Pads | Provide design specs to prove they are "insoles/heel pads" (HS 6406), not generic parts. |
| Medical Marketing | If claiming health benefits, ensure packaging and invoice reflect "Medical/Hygiene Use" to support HS 4014. |
| Mixed Materials | If rubber and plastic, argue for the primary material or HS 6406.90.30.60. |
| Pre-Cut vs. Rolls | Pre-cut heel pads are "parts"; rolls of material may be classified differently (raw material). |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6406.90.30.60 |
15.3% | N/A | Best balance for plastic/rubber. |
| πΊπΈ USA | 4014.90.50.00 |
14.2% | FDA/Orthopedic Proof | Lowest tax, but strict criteria. |
| π¨π³ China | 6406.90.30.60 |
5% | N/A | Low import duty to China. |
| πͺπΊ EU | 6406.90.90 |
0-10% | CE (if medical) | No Section 301/122. |
| π¬π§ UK | 6406.90.90 |
0-10% | CE/UKCA | Post-Brexit rules apply. |
π Conclusion:
- USA is the most complex market due to Section 301 and 122 tariffs.
- HS 6406.90.30.60 is the safest and most common choice for general silicone heel pads (15.3%).
- HS 4014.90.50.00 offers the lowest rate (14.2%) but requires medical justification.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Using 3926.90.99.89 for a rubber heel pad
π Consequence: Higher tariff (22.8% vs 15.3%) and misclassification risk.
β Mistake 2: Declaring a plastic heel pad as 4014.90.50.00 without medical proof
π Consequence: Customs may reclassify to 3926 or 6406, leading to penalties and back taxes.
β Mistake 3: Ignoring Section 122 Tariff
π Consequence: All these HS codes are subject to the 10% Section 122 tariff. Failing to account for it leads to budget overruns.
β Mistake 4: Using 6406.10.50.00 for simple inserts
π Consequence: Attracts the highest tariff (43.7%). Reserve for complex, shaped structural components.
β Correct Approach:
βSilicone Heel Pad, 5mm Thickness, for Foot Pain Relief, Made of Thermoplastic Silicone, Model XYZβ
π― VII. Conclusion: Smart Classification, Lower Costs!
π― Key Takeaway:
πΉ βPlastic/Rubber Insert? Use 6406.90.30.60 (15.3%).β
πΉ βMedical Heel Cup? Use 4014.90.50.00 (14.2%).β
πΉ βAvoid 6406.10.50.00 (43.7%) and 3926 (22.8%) if possible.β
π Pro Tip:
If your heel pads are originating from Vietnam, Mexico, or Thailand, you may be eligible for Section 301 exemptions or lower tariffs.
Recommendation:
π Consult a customs broker for a Pre-Ruling on HS 6406.90.30.60 or 4014.90.50.00.
π Accurate classification = Lower taxes + Faster clearance!
β¨ Professional Clearance Starts with Precision!
πΌ Every Percentage Point Counts!
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.