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Laboratory Shoe Covers

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6217909095 32.1% CN US Official Doc
6217909085 32.1% CN US Official Doc
3926201020 10.0% CN US Official Doc
6402915020 47.5% CN US Official Doc

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πŸ‘Ÿ Laboratory Shoe Covers (Anti-Static)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
πŸ“Œ I. Product Definition & Classification: What Are "Laboratory Shoe Covers"?

Laboratory Shoe Covers are protective foot garments designed to prevent contamination in cleanrooms, laboratories, and controlled environments. They are typically worn over regular shoes. Key characteristics include:

  • Material: Usually made of plastic (polyethylene/PP), rubber, or synthetic fibers.
  • Function: Anti-static, dust-proof, fluid-resistant.
  • Usage: Non-medical, industrial, or laboratory safety gear.
  • Form: Disposable or semi-disposable slip-on covers.

⚠️ Critical Classification Distinction:
- If the cover is primarily textile/fabric-based (even if treated for static control) β†’ It is classified as an Accessory of Clothing (Chapter 62).
- If the cover is primarily plastic/rubber (non-textile, often disposable) β†’ It is classified as an Article of Plastics/Rubber (Chapter 39 or 64).
- Misclassification Risk: Declaring plastic covers as textile accessories (or vice versa) can lead to significant tariff differences and customs delays.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Authorityε―Ήη…§)

HS Code Product Description Material/Feature Total Tax Rate (US Import from CN) Key Tax Components
6217.90.90.95 Laboratory Anti-Static Shoe Covers (Textile/Fiber-Based) Plastic, rubber, or artificial fiber trim/accessory; classified as a part/accessory of clothing. 32.1% Base: 14.6%
+ Section 301: 7.5%
+ Section 122: 10%
6217.90.90.85 Other Made-Up Clothing Accessories (Artificial Fiber) Artificial fiber material; other accessories not elsewhere specified. 32.1% Base: 14.6%
+ Section 301: 7.5%
+ Section 122: 10%
3926.20.10.20 Plastic Articles for Clothing (Disposable Plastic Shoe Covers) Plastic material; non-medical, disposable type. 10.0% Base: 0.0%
+ Section 301: 0.0%
+ Section 122: 10%
6402.91.50.20 Other Footwear with Outer Soles of Plastic/Rubber Plastic or synthetic rubber; covers shoes, classified as footwear. 47.5% Base: 37.5%
+ Section 301: 0.0%
+ Section 122: 10%

πŸ” Key Insight:
- Cheapest Option: 3926.20.10.20 (Plastic Articles) has the lowest total duty (10%) because it benefits from a 0% base and 0% Section 301 rate.
- Most Expensive Option: 6402.91.50.20 (Footwear) has the highest duty (47.5%) due to a high base rate (37.5%).
- Middle Ground: 6217.90.90.xx (Clothing Accessories) carries a moderate duty (32.1%).


πŸ’° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)

βœ… Applicable Country: United States (US)
βœ… Country of Origin: China (CN)
βœ… Effective Date: From November 10, 2025 (and subsequent imports)

🎯 1. 3926.20.10.20 β€”β€” Plastic Articles for Clothing (Plastic Shoe Covers)

Item Details
Base Duty Rate 0.0%
USITC Surcharge (Section 301) 0.0%
IEEPA Surcharge (Section 122) 10.0%
Total Tax Rate 10.0%
Tax Calculation CIF Value Γ— 10%
De Minimis Exemption ❌ Not Applicable (Usually subject to standard entry requirements for consumer goods)
Legal Basis USITC:3926.20.10.20 β†’ FOOTNOTE:122

πŸ“Œ Explanation:
- This is the most cost-effective classification for disposable plastic shoe covers.
- Since the base duty is 0% and Section 301 (25% or 7.5% depending on product list) does not apply to this specific plastic article subheading, only the Section 122 tariff (10%) applies.
- Crucial: Must be clearly described as "Plastic" and "Non-Medical" to avoid misclassification as footwear or medical PPE.


🎯 2. 6217.90.90.95 & 6217.90.90.85 β€”β€” Clothing Accessories (Textile/Synthetic Fiber Covers)

Item Details
Base Duty Rate 14.6%
USITC Surcharge (Section 301) 7.5%
IEEPA Surcharge (Section 122) 10.0%
Total Tax Rate 32.1%
Tax Calculation CIF Value Γ— 32.1%
De Minimis Exemption ❌ Not Applicable
Legal Basis USITC:6217.90.90.xx β†’ FOOTNOTE:301 & FOOTNOTE:122

πŸ“Œ Explanation:
- If the shoe covers are made of non-woven fabric (SMS, PP spunbond), they are often classified under Chapter 62 as clothing accessories.
- These attract both the standard Section 301 duty (7.5%) and the Section 122 duty (10%) on top of the base duty (14.6%).
- Higher Cost: This classification is significantly more expensive than the plastic alternative.


🎯 3. 6402.91.50.20 β€”β€” Footwear (Rubber/Plastic Shoe Covers)

Item Details
Base Duty Rate 37.5%
USITC Surcharge (Section 301) 0.0%
IEEPA Surcharge (Section 122) 10.0%
Total Tax Rate 47.5%
Tax Calculation CIF Value Γ— 47.5%
De Minimis Exemption ❌ Not Applicable
Legal Basis USITC:6402.91.50.20 β†’ FOOTNOTE:122

πŸ“Œ Explanation:
- If the shoe covers are thick, durable, and structurally similar to shoes (even if they are slip-on covers), Customs may classify them as footwear.
- Highest Risk: This classification results in the highest total duty (47.5%).
- Warning: Avoid this classification unless the product is explicitly designed as a durable, reusable shoe replacement rather than a disposable cover.


πŸ› οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

βœ… 1. Required Documentation Checklist (Mandatory)

Document Must Provide Description
βœ… Product Specification Sheet βœ”οΈ Material composition (e.g., 100% PE, PP Spunbond), thickness, size.
βœ… Product Photos βœ”οΈ Clear images showing the item worn over a shoe, highlighting material texture (plastic vs. fabric).
βœ… Commercial Invoice βœ”οΈ Must specify: "Anti-Static Laboratory Shoe Covers, Plastic/Material Type, Non-Medical."
βœ… Packing List βœ”οΈ Net/Gross weight, number of pieces per carton.
βœ… HS Code Pre-Ruling (Optional but Recommended) βœ”οΈ To confirm classification between Chapter 39 (Plastic) and Chapter 62 (Textile).

βœ… 2. Declaration Tips (Key Mantras)

πŸ”₯ "Material Defines Code, Plastic Saves Money!"

Scenario Correct Declaration Wrong Declaration Consequence
Disposable Plastic Covers 3926.20.10.20 "Textile Shoe Covers" Pay 32.1% instead of 10% ❌
Non-Woven Fabric Covers 6217.90.90.95 "Plastic Shoe Covers" Potential audit, possible reclassification to 6402 (47.5%) ❌
Reusable Rubber Covers 6402.91.50.20 "Clothing Accessory" Pay 47.5% instead of 32.1% ❌
Medical Isolation Gowns + Covers Separate lines Combined as "Medical Set" May trigger FDA/CDC scrutiny if not certified ❌

βœ… 3. Special Handling

Situation Handling Advice
OEM/Private Label Provide contract + design specs to prove material origin.
Mixed Packaging (Plastic + Fabric) Declare separately based on material. Do not mix HS codes in one line item.
"Anti-Static" Feature This is a functional description. It does not change the HS code. Focus on material (Plastic vs. Fabric).
Non-Medical Claim Explicitly state "Not for Medical Use" to avoid FDA regulation delays.

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Duty Rate Certification Notes
πŸ‡ΊπŸ‡Έ USA 3926.20.10.20 10% None Best for plastic covers.
πŸ‡ΊπŸ‡Έ USA 6217.90.90.95 32.1% None For fabric/SMS covers.
πŸ‡¨πŸ‡³ China 6217.90.90.95 ~14.6% None Base duty applies.
πŸ‡ͺπŸ‡Ί EU 6217.90.90 12% CE (if applicable) No Section 122/301 equivalent.
πŸ‡¦πŸ‡Ί Australia 6217.90.90 5% None Favorable for textiles.

πŸ“Œ Conclusion:
- USA: Prioritize 3926.20.10.20 for plastic covers to save 22.1% vs. textile classification.
- Global: Textile-based covers (6217) generally face moderate duties worldwide, while plastic (3926) varies.


πŸ“Œ VI. Common Mistakes & Pitfall Guide (Lessons Learned)

❌ Mistake 1: Declaring plastic shoe covers as "Textile Accessories"
πŸ‘‰ Result: Pay 32.1% instead of 10%. Overpay $22.1 per $100.

❌ Mistake 2: Declaring disposable plastic covers as "Footwear"
πŸ‘‰ Result: Pay 47.5%. Overpay $37.5 per $100.

❌ Mistake 3: Vague Description "Shoe Covers"
πŸ‘‰ Result: Customs officer chooses the highest duty rate or delays clearance for inspection.
πŸ‘‰ Fix: Specify "Disposable Plastic Anti-Static Laboratory Shoe Covers."

❌ Mistake 4: Ignoring "Non-Medical" Status
πŸ‘‰ Result: FDA review if perceived as medical PPE.
πŸ‘‰ Fix: Clearly label as "Industrial/Laboratory Use Only."

βœ… Correct Practice:

"Disposable Anti-Static Laboratory Shoe Covers, 100% Polyethylene, Non-Medical, Blue, Size L"


🎯 VII. Conclusion: Smart Classification, Save Money, Clear Fast!

🎯 Remember the Mantra:

πŸ”Ή "Plastic is Cheap (10%), Fabric is Medium (32%), Footwear is Expensive (47%)."
πŸ”Ή "Material Matters More Than Function in HS Codes!"


πŸ“Œ Pro Tip:
If you are importing large volumes, consider applying for a Customs Ruling to lock in the 3926.20.10.20 classification for your specific product specifications. This avoids future disputes and ensures consistent 10% duty rates.


πŸ“£ Immediate Action:

πŸ“ž Consult with a licensed customs broker + Provide material samples + Apply for Pre-Ruling
πŸš€ Ensure your Lab Shoe Covers pass US Customs smoothly, efficiently, and profitably!


✨ Professional Customs Clearance Starts with Accurate Classification!
πŸ’Ό Every Cent Saved is a Cent Earned!

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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.