Plastic Outsole Hiking Shoes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6404198990 | 0.0% | CN | US | Official Doc |
| 6402993145 | 16.0% | CN | US | Official Doc |
| 6402993165 | 16.0% | CN | US | Official Doc |
| 6404193980 | 47.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
ποΈ Plastic Outsole Hiking Shoes
π HS Code & Tariff Guide | 2026 U.S. Customs Compliance | Full Tax Breakdown & Clearance Tips
π One Product, Five Critical HS Codes β Know Which One Applies to Your Shipment!
π¦ δΈγProduct Definition & Classification: What Exactly Are "Plastic Outsole Hiking Shoes"?
Plastic outsole hiking shoes are footwear designed for outdoor trekking, featuring a sole made entirely or primarily of plastic (not rubber or leather), and often paired with plastic or synthetic upper materials. These shoes are typically lightweight, water-resistant, and suitable for casual or light hiking.
β οΈ Key Classification Triggers: - Outsole material: Plastic (not rubber) β triggers 6404.19.89.90 or 6404.19.39.80 - Upper material: Plastic or synthetic β may trigger 6402.99.31.45, 6402.99.31.65 - Combined plastic outsole + plastic upper β 6402.99.31.65 is most accurate - Non-fully plastic components (e.g., fabric lining, leather heel) β still qualify under "other footwear" if plastic dominates
β Critical Rule:
- Plastic outsole alone β 6404.19.89.90 or 6404.19.39.80
- Plastic upper + plastic outsole β 6402.99.31.65
- Plastic upper only (no plastic outsole) β 6402.99.31.45
π δΊγHS Code Breakdown (2026 U.S. Tariff Schedule)
| HS Code | Product Description | Material Focus | Tax Rate | Key Clause |
|---|---|---|---|---|
6404.19.89.90 |
Plastic outsole hiking shoes (outsole = plastic, upper = other material) | Plastic outsole only | 90Β’/pair + 20% + 17.5% | 122ζ‘ζ¬Ύ + ε εΎε ³η¨ |
6402.99.31.45 |
Plastic upper hiking shoes (upper = plastic, outsole = rubber/plastic) | Plastic upper only | 16.0% | 122ζ‘ζ¬Ύ + 0% ε εΎ |
6402.99.31.65 |
Plastic outsole & plastic upper hiking shoes (both = plastic) | Full plastic construction | 16.0% | 122ζ‘ζ¬Ύ + 0% ε εΎ |
6404.19.39.80 |
Plastic outsole footwear (general, not hiking-specific) | Plastic outsole only | 47.5% | 122ζ‘ζ¬Ύ + 0% ε εΎ |
3926.90.99.89 |
Plastic footwear parts (e.g., molded soles, components) | Non-assembled plastic parts | 22.8% | 122ζ‘ζ¬Ύ + ε εΎε ³η¨ |
π Why the Difference?
- 6404.19.39.80 has a higher base tariff (37.5%) due to being classified as βother footwearβ with no specific subcategory. - 6404.19.89.90 has a low fixed duty (90Β’/pair) but adds 20% ad valorem, making it more favorable for low-value items. - 6402.99.31.65 is best for full plastic shoes β lowest total tax and avoids the 37.5% base.
π° δΈγ2026 U.S. Tariff Breakdown (Detailed & Compliant)
π― 1. 6404.19.89.90 β Plastic Outsole Hiking Shoes (Plastic Sole Only)
| Tax Component | Rate | Calculation Basis | Legal Basis |
|---|---|---|---|
| Base Duty | 90Β’/pair + 20% | CIF value Γ 20% + $0.90 | Section 301 (USITC) |
| Section 301 (122 Clause) | 10% | CIF value Γ 10% | 19 U.S.C. Β§ 1305 |
| Additional Tariff (Section 301) | 7.5% | CIF value Γ 7.5% | USITC Footnote 9903.88.01 |
| Total Tax | 90Β’/pr. + 20% + 17.5% | CIF Γ 37.5% + $0.90 | Total: ~37.5% + $0.90 |
π Explanation:
- 90Β’/pair is a specific duty (per unit), not ad valorem β very favorable for low-cost shoes. - 20% ad valorem applies to the CIF value. - 10% 122ζ‘ζ¬Ύ is mandatory for China-origin goods under Section 301. - 7.5% additional tariff is not a separate line β itβs part of the 301 list and must be added.β Best for: Low-cost, plastic-outsole-only hiking shoes (e.g., $10β$20 pair).
π― 2. 6402.99.31.45 β Plastic Upper Hiking Shoes (Plastic Upper Only)
| Tax Component | Rate | Calculation Basis | Legal Basis |
|---|---|---|---|
| Base Duty | 6.0% | CIF value Γ 6.0% | USITC 301 List |
| Section 301 (122 Clause) | 10% | CIF value Γ 10% | 19 U.S.C. Β§ 1305 |
| Additional Tariff (Section 301) | 0.0% | β | No extra |
| Total Tax | 16.0% | CIF Γ 16.0% | Total: 16% |
π Explanation:
- Only 6% base tariff β very low. - 10% 122ζ‘ζ¬Ύ applies universally to China-origin goods. - No additional 7.5% β this code is not subject to the 7.5% add-on. - Best for: Shoes with plastic uppers but rubber outsoles.β Best for: Hybrid shoes with plastic uppers + rubber outsoles.
π― 3. 6402.99.31.65 β Full Plastic Outsole & Upper Hiking Shoes
| Tax Component | Rate | Calculation Basis | Legal Basis |
|---|---|---|---|
| Base Duty | 6.0% | CIF value Γ 6.0% | USITC 301 List |
| Section 301 (122 Clause) | 10% | CIF value Γ 10% | 19 U.S.C. Β§ 1305 |
| Additional Tariff (Section 301) | 0.0% | β | No extra |
| Total Tax | 16.0% | CIF Γ 16.0% | Total: 16% |
π Explanation:
- Same as6402.99.31.45β only 16% total tax. - Best choice for fully plastic hiking shoes. - Avoids the 37.5% base tariff of6404.19.39.80.β Best for: Fully plastic construction (e.g., molded plastic uppers + plastic soles).
π― 4. 6404.19.39.80 β Plastic Outsole Footwear (General)
| Tax Component | Rate | Calculation Basis | Legal Basis |
|---|---|---|---|
| Base Duty | 37.5% | CIF value Γ 37.5% | USITC 301 List |
| Section 301 (122 Clause) | 10% | CIF value Γ 10% | 19 U.S.C. Β§ 1305 |
| Additional Tariff (Section 301) | 0.0% | β | No extra |
| Total Tax | 47.5% | CIF Γ 47.5% | Total: 47.5% |
π Explanation:
- Highest base tariff (37.5%) β applies to non-hiking or general plastic outsole footwear. - Not recommended for hiking shoes β only use if no other code fits. - Avoid this code unless your product is clearly not hiking-specific.β Avoid if: Your product is marketed as hiking shoes.
π― 5. 3926.90.99.89 β Plastic Footwear Parts (e.g., molded soles, components)
| Tax Component | Rate | Calculation Basis | Legal Basis |
|---|---|---|---|
| Base Duty | 5.3% | CIF value Γ 5.3% | USITC 301 List |
| Section 301 (122 Clause) | 10% | CIF value Γ 10% | 19 U.S.C. Β§ 1305 |
| Additional Tariff (Section 301) | 7.5% | CIF value Γ 7.5% | USITC Footnote 9903.88.01 |
| Total Tax | 22.8% | CIF Γ 22.8% | Total: 22.8% |
π Explanation:
- Applies only if youβre shipping unassembled plastic parts (e.g., molded soles, upper pieces). - Not for finished shoes. - 7.5% add-on is mandatory for China-origin parts.β Best for: Exporting components for assembly overseas.
π οΈ εγClearance Best Practices (Pro Tips to Avoid Delays & Penalties)
β 1. Documentation Checklist (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Commercial Invoice | βοΈ | Must state βPlastic Outsole Hiking Shoesβ + HS Code |
| β Packing List | βοΈ | Show quantity, weight, and packaging |
| β Product Photos (360Β°) | βοΈ | Show outsole material, upper material, stitching |
| β Material Certificates | βοΈ | Proof of plastic composition (e.g., PET, PVC, TPU) |
| β Bill of Lading (B/L) | βοΈ | For customs tracking |
| β Certificate of Origin (CO) | βοΈ | If claiming preferential treatment (e.g., from Vietnam) |
| β Test Report (RoHS, REACH) | βοΈ | If plastic contains restricted substances |
β 2.η³ζ₯ζε·§οΌKey TipsοΌ
π₯ βMaterial First, Use Case Second β Plastic = Lower Tax!β
| Scenario | Correct HS Code | Why |
|---|---|---|
| Plastic outsole + fabric upper | 6404.19.89.90 |
Low fixed duty + 20% ad valorem |
| Plastic upper + rubber outsole | 6402.99.31.45 |
Only 6% base + 10% 122 clause |
| Plastic upper + plastic outsole | 6402.99.31.65 |
Best overall β 16% total |
| General plastic outsole shoes | 6404.19.39.80 |
Avoid β 47.5% tax |
| Molded plastic sole (unassembled) | 3926.90.99.89 |
Only if not assembled |
β 3. Special Cases
| Situation | Action |
|---|---|
| Shoes made in Vietnam/Mexico | Apply for IEEPA exemption β 0% tariff on 122 clause |
| Shoes with leather heel or fabric lining | Still qualify under plastic codes if plastic dominates |
| Custom designs or branded shoes | Include brand name + model number in invoice |
| Bulk shipment with mixed styles | Split by HS Code β donβt group under one code |
π δΊγGlobal Market Comparison (2026)
| Country | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.31.65 |
16.0% | None | Best for full plastic shoes |
| π¨π³ China | 6402.99.31.65 |
5% | CCC | No 301 tariffs |
| πͺπΊ EU | 6402.99.31.65 |
0% | CE | No 301 or 122 clause |
| π¦πΊ Australia | 6402.99.31.65 |
5% | RCM | No 301 |
| π―π΅ Japan | 6402.99.31.65 |
0% | PSE | No 301 |
π Insight:
- Only the U.S. applies 122 clause + 301 tariffs. - China-origin shoes face 16%+ in U.S. β not 10%. - Vietnam/Mexico origin = 0% on 122 clause β huge savings.
π ε γCommon Mistakes & How to Avoid Them
β Mistake 1: Using 6404.19.39.80 for hiking shoes
π Result: 47.5% tax β overpay by 31.5%
β
Fix: Use 6402.99.31.65 for full plastic shoes.
β Mistake 2: Not distinguishing between upper and outsole materials
π Result: Wrong HS Code β penalties + delays
β
Fix: Always check both materials.
β Mistake 3: Not claiming IEEPA exemption for non-China origin
π Result: Pay 10% extra on 122 clause
β
Fix: Use Vietnam/Mexico origin + CO.
π― δΈγFinal Verdict: Choose Wisely, Save Big!
πΉ Best HS Code for Full Plastic Hiking Shoes:
6402.99.31.65β 16.0% total tax
πΉ Best for Plastic Outsole Only:6404.19.89.90β 90Β’ + 20% + 17.5%
πΉ Avoid:6404.19.39.80(47.5%) β itβs for non-hiking footwearπ Pro Tip:
- Reclassify your product by material, not just name. - Use Vietnam/Mexico origin to avoid 122 clause. - Apply for Advance Ruling (Pre-Approval) before shipping.
π£ Take Action Now!
π Contact a U.S. Customs Broker + Provide:
- Product photos
- Material specs
- Origin certificate
- Request HS Code pre-ruling
π Save 30%+ in tariffs β and avoid costly delays!
β¨ Smart Exporting Starts with Smart Classification!
πΌ Your next shipment could save thousands β if you get the HS Code right!
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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.