Mules
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6404193040 | 22.5% | CN | US | Official Doc |
| 6402994960 | 55.0% | CN | US | Official Doc |
| 6403999065 | 20.0% | CN | US | Official Doc |
| 6403997560 | 17.0% | CN | US | Official Doc |
| 6402994940 | 55.0% | CN | US | Official Doc |
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AI Analysis
π Mules (Shoes: Slip-on, Open Heel/Toe)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Mules"?
Mules are a specific style of footwear characterized by being slip-on shoes without laces, buckles, or other fasteners. They typically feature an open heel (and sometimes an open toe). In international trade, the classification of mules depends strictly on the material composition of the upper (shoe upper) and the sole (outsole).
Key Distinction Logic: * Rubber/Plastic Composition: If the upper is primarily rubber or plastic, they fall under Chapter 64.2 or 64.02. * Leather/Synthetic Leather Composition: If the upper is primarily leather or synthetic leather, they fall under Chapter 64.03. * Structure: All mules are "slip-on" (no fasteners), which is a critical structural feature for customs identification.
β οΈ Critical Identification Point:
- If the upper is Rubber/Plastic β Look at 6402.99 codes.
- If the upper is Leather/Synthetic Leather β Look at 6403.99 codes.
- Note: Some AI-generated classifications in the data suggest "Rubber/Plastic" for 6404.19.30.40 (Textile/Other), but we strictly follow the provided data summaries below.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Product Description | Material Basis | Applicable Scenario |
|---|---|---|---|
6404.19.30.40 |
Mules, slip-on, no fasteners | Outsole: Rubber/Plastic; Upper: Not specified as leather/rubber (implied textile/other in 64.04) | Casual slip-ons, textile-based uppers with rubber soles. |
6402.99.49.60 |
Mules, slip-on, no fasteners | Upper & Sole: Rubber or Plastic | Sports sandals, waterproof clogs, plastic slippers. |
6402.99.49.40 |
Mules, slip-on, no fasteners | Upper & Sole: Rubber or Plastic | Same as above, distinct sub-code for specific manufacturing/plastic type. |
6403.99.90.65 |
Mules, other footwear | Upper: Leather/Synthetic Leather; Sole: Rubber/Plastic | Leather loafers, synthetic leather casual mules. |
6403.99.75.60 |
Mules, other footwear | Upper: Leather/Synthetic; Sole: Rubber/Plastic | General purpose leather footwear, "Other" category fallback. |
π Key Insight:
- 6402 Codes are for Rubber/Plastic uppers. These carry the highest tax burden (55%) in the provided data. - 6403 Codes are for Leather/Synthetic Leather uppers. These have a moderate tax burden (17% - 20%). - 6404 Codes are for Textile/Other uppers. This data point shows a lower tax burden (22.5%).
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Current data reflects 122 Clause tariffs.
π― 1. 6404.19.30.40 β Mules (Textile/Other Upper)
| Item | Content |
|---|---|
| Basic Tariff | 12.5% |
| Section 301 / Add-on Tariff | 0.0% (As per provided data summary) |
| "122 Clause" Tariff | 10% |
| Total Tax Rate | 22.5% |
| Tax Calculation | CIF Value Γ 22.5% |
| Legal Basis Path | Base Duty β 122 Clause Addition |
π Explanation:
- This code benefits from a 0% Section 301 add-on in the provided data, making it significantly cheaper than rubber/plastic alternatives. - The "122 Clause" adds a flat 10%. - Total: 22.5%. This is the lowest risk/highest value code among the options if the upper is indeed textile/other.
π― 2. 6402.99.49.60 & 6402.99.49.40 β Mules (Rubber/Plastic Upper)
| Item | Content |
|---|---|
| Basic Tariff | 37.5% |
| Section 301 / Add-on Tariff | 7.5% |
| "122 Clause" Tariff | 10% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| Legal Basis Path | Base Duty β 7.5% Add-on β 122 Clause Addition |
π Warning:
- Both6402.99.49.60and6402.99.49.40carry the highest tax rate of 55%. - This includes a high base duty (37.5%), a significant Section 301-style add-on (7.5%), and the 122 Clause (10%). - Strategy: Avoid these codes unless the product is strictly rubber/plastic and no other classification applies. High volume shipments here will suffer severely.
π― 3. 6403.99.90.65 β Mules (Leather/Synthetic Upper)
| Item | Content |
|---|---|
| Basic Tariff | 10.0% |
| Section 301 / Add-on Tariff | 0.0% |
| "122 Clause" Tariff | 10% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value Γ 20.0% |
| Legal Basis Path | Base Duty β 122 Clause Addition |
π Optimization Opportunity:
- If your mules have a leather or synthetic leather upper, this is an excellent code. - Base duty is only 10%, no Section 301 add-on (0%), plus 10% 122 Clause. - Total: 20%. This is the lowest tax rate of all options, assuming the material fits "Leather/Synthetic Leather".
π― 4. 6403.99.75.60 β Mules (Leather/Synthetic Upper)
| Item | Content |
|---|---|
| Basic Tariff | 7.0% |
| Section 301 / Add-on Tariff | 0.0% |
| "122 Clause" Tariff | 10% |
| Total Tax Rate | 17.0% |
| Tax Calculation | CIF Value Γ 17.0% |
| Legal Basis Path | Base Duty β 122 Clause Addition |
π Best Value Code:
- If the product falls under this specific "Other" sub-category for leather/synthetic footwear, it offers the lowest total tax of 17%. - Base duty is very low (7%), no Section 301 add-on, plus 10% 122 Clause. - Recommendation: Verify if your product can legitimately be classified here based on specific material composition or design features.
π οΈ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
β 1. Preparation Checklist (Non-negotiable)
| Document | Required | Explanation |
|---|---|---|
| β Product Photos | βοΈ | Must clearly show: Open heel, slip-on style, upper material (leather grain vs. rubber texture), and sole material. |
| β Material Declaration | βοΈ | Explicitly state: "Upper: 100% Synthetic Leather" or "Sole: Thermoplastic Rubber". Vague terms like "mixed materials" will trigger inspections. |
| β Commercial Invoice | βοΈ | Must list HS Code accurately. Description should match the chosen HS code logic (e.g., "Leather Upper Mule"). |
| β Packing List | βοΈ | Weight and dimensions must align with customs data. |
| β Original/Technical Specs | βοΈ | If questioned, provide a breakdown of the upper vs. sole materials. |
β 2. Declaration Strategy (Key Mantras)
π₯ "Material Defines Code, Structure Defines Style!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Leather Upper | 6403.99.75.60 or 6403.99.90.65 |
6402.99.49.60 (Rubber code) |
Under-declaration penalty! Tax jumps from 17% to 55%. |
| Rubber Upper | 6402.99.49.60 |
6403.99.75.60 (Leather code) |
Over-declaration risk, but more likely caught and forced to pay 55%. |
| Textile/Other Upper | 6404.19.30.40 |
Any 6402/6403 code | Misclassification. If proven textile, 22.5% applies. |
| "Mule" Style | Mention "Slip-on, Open Heel" | Just "Shoes" | Customs may classify as generic closed-toe shoes, changing the code. |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| Mixed Materials | If the upper is 50% leather, 50% textile, customs often looks at the principal material. If leather is principal, use 6403. If textile, use 6404. |
| 122 Clause Applicability | The data confirms a 10% 122 Clause for all these codes. This is non-negotiable and adds to the base duty. Factor this into your pricing. |
| Section 301 Exemption | Note that 6402 codes (Rubber/Plastic) incur a 7.5% add-on in this data, while 6403/6404 do not. This is a major cost driver. |
π V. Global Market Comparison (Hypothetical/General Context)
| Market | Recommended Code | Est. Tariff Impact | Notes |
|---|---|---|---|
| πΊπΈ USA (This Data) | 6403.99.75.60 (Best) |
17% Total | Lowest tax for leather/synthetic. Avoid 6402 if possible. |
| π¨π³ China | 6403.99 |
~10-15% | Standard duties. No "122 Clause" equivalent. |
| πͺπΊ EU | 6403.99 |
10-12% | No Section 301 equivalent. VAT applies separately. |
| π¬π§ UK | 6403.99 |
10% | Post-Brexit rules apply. |
π Conclusion for US Importers:
- Maximize savings by choosing the right material classification.
- If you can use Leather/Synthetic Leather (6403), you pay 17-20%.
- If you must use Rubber/Plastic (6402), you pay 55%.
- Textile/Other (6404) sits at 22.5%.
π VI. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Calling rubber mules "Leather Mules" to get the 17% tax.
π Consequence: Customs inspection reveals rubber texture. Back taxes + penalties. Tax difference: ~38% on CIF value.
β Error 2: Using 6404 (Textile) for a product with a rubber sole and synthetic leather upper.
π Consequence: Customs may reclassify to 6403 (Leather) or 6402 (Rubber) depending on principal material. Risk of higher tax.
β Error 3: Ignoring the "122 Clause".
π Consequence: Under-declaration of duties. Customs demands the missing 10% + interest.
β Error 4: Vague description "Women's Shoes".
π Consequence: Customs assigns a default code with unknown tariffs or higher scrutiny. Always specify "Slip-on Mule".
β Correct Practice:
"Women's Mule Shoes, Slip-on Style, Open Heel. Upper: 100% Synthetic Leather. Sole: Rubber. Model XYZ. HS Code: 6403.99.75.60."
π― VII. Conclusion: Precision Classification, Profit Maximization!
π― Remember the Mantra:
πΉ "Leather 17%, Textile 22.5%, Rubber 55%!"
πΉ "122 Clause adds 10% to all. Section 301 adds 7.5% to Rubber!"
πΉ "Choose Leather/Synthetic Leather for lowest duty (17-20%). Avoid Rubber (55%)."
π Pro Tip:
If your product is borderline between Rubber and Plastic, or Leather and Synthetic, provide detailed material certificates. A slight change in material definition can save 35-38% in duties.
π£ Immediate Action:
π Contact your customs broker with the exact material composition of your mules.
π Request a Pre-Ruling if the product has mixed materials.
πΌ Your profit margin depends on getting the HS Code right!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every percentage point saved is pure profit!
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.