Plastic Sole Lightweight Sports Shoes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6404112030 | 20.5% | CN | US | Official Doc |
| 6402999005 | 37.5% | CN | US | Official Doc |
| 6402919005 | 37.5% | CN | US | Official Doc |
| 6404112060 | 20.5% | CN | US | Official Doc |
| 6403916040 | 18.5% | CN | US | Official Doc |
| 6403996040 | 18.5% | CN | US | Official Doc |
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AI Analysis
π Plastic Sole Lightweight Sports Shoes (Basketball Shoes)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: What Exactly Are "Plastic Sole Sports Shoes"?
Plastic sole lightweight sports shoes, specifically categorized in this data as Basketball Shoes, are athletic footwear designed for high-impact court sports. In international trade, the classification hinges on two critical factors: 1. Outer Sole Material: Must be Rubber, Plastic, or Composition (not leather, textile, or fur). 2. Upper Material & Specific Use: The "Basketball" designation implies specific performance features (ankle support, grip patterns) which can push the classification into more specific (and often higher-tariff) subheadings depending on how precisely the material and usage are declared.
β οΈ Key Distinction Points: - If the upper is predominantly textile/fabric and the sole is plastic/rubber β May qualify for 6404.11 (Textile Upper Sports Shoes), generally lower tax. - If the upper contains leather or is ambiguous, or if customs strictly enforces the "Basketball" functional category β May be pushed to 6402.99 or 6403.91 (Rubber/Plastic Sole Other Footwear), resulting in significantly higher taxes.
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Application Scenario | Outer Sole Material | Upper Material Inference |
|---|---|---|---|---|
6404.11.20.30 |
Plastic sole basketball shoes; outer sole rubber/plastic, upper inferred as textile | Textile-heavy basketball shoes | Rubber/Plastic | Textile (Low Risk) |
6404.11.20.60 |
Plastic sole basketball shoes; outer sole plastic, upper may contain leather or textile | Mixed material basketball shoes | Plastic | Leather/Textile Mix |
6403.91.60.40 |
Plastic sole basketball shoes; use defined as basketball, outer sole rubber/plastic | Strict "Basketball" use classification | Rubber/Plastic | Any (but specific subheading) |
6402.99.90.05 |
Plastic sole basketball shoes; fully compliant with rubber/plastic sole & specific sport use | Default "Other Rubber/Plastic Sole" category | Rubber/Plastic | Any (Generic Sport Shoe) |
6402.91.90.05 |
Plastic sole basketball shoes; explicitly includes plastic material & basketball use | Explicit Plastic/Mixed classification | Plastic | Any (Explicit Plastic) |
π Critical Insight: - Codes starting with
6404(Textile Upper) generally have a lower Base Tariff (10.5%). - Codes starting with6402or6403(Rubber/Plastic Upper or Other) carry a higher Base Tariff (8.5% - 20.0%). - The 122 Section Tariff (+10%) applies uniformly across ALL listed codes for Chinese-origin goods.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: Current (Including 122 Section Tariff)
π― 1. 6404.11.20.30 & 6404.11.20.60 ββ Textile/Mixed Upper Sports Shoes (Lowest Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 10.5% (ad valorem) |
| Section 301 Surcharge | 0.0% (Note: Based on provided data, no additional Section 301 listed for this specific sub-structure, but verify current USITC rulings) |
| Section 122 Tariff | +10% (Specific surcharge for this category) |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value Γ 20.5% |
| De Minimis Exemption | β Not Eligible (High tax rate exceeds de minimis thresholds for duty-free entry) |
| Legal Basis Path | HTSUS:6404.11.20.xx β Section 122: +10% |
π Explanation: - These codes offer the most favorable base tariff (10.5%). - The 122 Section Tariff (+10%) is mandatory for these imports. - Total Cost Impact: 20.5% is significantly lower than the "Other" categories, making proper classification as "Textile Upper" crucial for cost savings.
π― 2. 6403.91.60.40 ββ Rubber/Plastic Sole Basketball Shoes (Medium Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 8.5% (ad valorem) |
| Section 301 Surcharge | 0.0% (Per provided data) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 18.5% |
| Tax Calculation | CIF Value Γ 18.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:6403.91.60.xx β Section 122: +10% |
π Explanation: - Interestingly, this code has the lowest base tariff (8.5%) among the options, but the total is still higher than 6404 codes? Wait, 8.5 + 10 = 18.5%. Yes, this is the cheapest overall. - Strategic Advantage: If you can justify this specific subheading (Basketball use, rubber/plastic sole), you achieve the lowest total tax burden (18.5%).
π― 3. 6402.99.90.05 & 6402.91.90.05 ββ Other Rubber/Plastic Sole Footwear (Highest Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Specific surcharge listed in data) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value Γ 37.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:6402.99/91.xx β Section 301: +7.5% β Section 122: +10% |
π Explanation: - These codes are the most expensive. - The base tariff is double that of the 6404 codes. - There is an additional 7.5% surcharge (Section 301 or specific duty), making the total hit 37.5%. - Risk: Misclassifying a textile-heavy shoe as "Other Rubber/Plastic Sole" can nearly double your tax bill.
π οΈ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
β 1. Required Documentation Checklist (No Exceptions)
| Document | Must Provide | Purpose |
|---|---|---|
| β Product Spec Sheet | βοΈ | Details upper material composition (e.g., "80% Mesh Textile, 20% Synthetic Leather") |
| β Component Analysis | βοΈ | Breakdown of outer sole (e.g., "Vulcanized Rubber") vs. upper |
| β Product Photos | βοΈ | Clear shots of sole tread, upper texture, and interior labeling |
| β Commercial Invoice | βοΈ | Must explicitly state "Basketball Shoes" and "Plastic/Rubber Sole" |
| β Origin Certificate | βοΈ | Prove Chinese origin to apply/avoid specific surcharges correctly |
β 2. Declaration Strategy (Key Mantra)
π₯ "Upper Material Defines Base, Sole Defines Chapter, Use Defines Subheading!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Textile Upper + Plastic Sole | 6404.11.20.30 |
6402.99.90.05 |
Tax Jumps from 20.5% to 37.5% (+17% penalty) |
| Basketball Use Emphasized | 6403.91.60.40 |
Generic "Sports Shoe" | Potential loss of specific subheading benefits |
| Mixed Material Upper | 6404.11.20.60 |
6402.91.90.05 |
Risk of misclassification audit |
| Fully Plastic/Composite Sole | Ensure "Rubber/Plastic" is stated | "Leather Sole" (if false) | Severe fraud penalty & rejection |
β 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Designs | Provide design sketches showing sole construction. Customs may challenge if sole looks like "plastic" but is "rubber." |
| Marketing as "Lightweight" | Do NOT claim "foam sole" if it is rubber/plastic. Accuracy in material description is key. |
| Section 122 Applicability | Confirm if your specific manufacturer/importer code qualifies for the 10% surcharge exemption (rare). Assume 10% applies. |
| Audit Defense | Keep lab test results proving upper material composition. If customs suspects textile but you declared leather (or vice versa), you need proof. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ USA | 6404.11.20.30 / 6403.91.60.40 |
18.5% - 20.5% | Includes 122 Section Tariff. Avoid 6402 codes (37.5%). |
| π¨π³ China | 6404.11.20.30 |
~10.5% | No Section 122/301 surcharges domestically. |
| πͺπΊ EU | 6404.11 / 6402.99 |
Variable (0-17%) | Check EAEU & EU tariffs separately. No 122 tariff. |
| π¬π§ UK | 6404.11 / 6402.99 |
Post-Brexit Tariff | Similar to EU, but verify UK GI status. |
π Conclusion: - The US market is the most complex due to the Section 122 (+10%) and potential Section 301 (+7.5%) surcharges. - Correct classification is the #1 cost-saving tool. A 17% tax difference is massive for high-volume shipments.
π 6. Common Errors & Pitfalls (Blood & Tears Lessons)
β Error 1: Declaring "Plastic Sole" but providing "Leather Upper" specs. π Result: Misclassification β Audit β Back duties + Penalties. π Fix: Match upper and sole materials precisely in documentation.
β Error 2: Using generic "Sports Shoes" description.
π Result: Customs assigns default higher rate (6402.99.90.05 at 37.5%).
π Fix: Specify "Basketball Shoes" and "Textile/Rubber Upper" to target 6404 or 6403.
β Error 3: Ignoring the 122 Section Tariff. π Result: Underpayment of 10% on every pair. π Fix: Add 10% to all Landed Cost calculations for US imports from China.
β Error 4: Confusing "Plastic Sole" with "Foam Sole". π Result: If the sole is EVA/Foam, it might not even be in Chapter 64 (depending on composition), or falls under different subheadings. π Fix: Verify chemical composition of the sole. If >50% rubber/plastic, Chapter 64 is correct.
β Correct Declaration Example:
"Men's Basketball Shoes, Upper: Mesh Textile & Synthetic Leather, Outer Sole: Vulcanized Rubber/Plastic Compound, Model: XJ-2024, Origin: China."
π― 7. Conclusion: Precision in Classification, Profit in Clearance!
π― Remember the Mantra:
πΉ "Textile Upper = 6404 (Lower Tax) | Rubber/Plastic Upper = 6402/03 (Higher Tax)" πΉ "Basketball Use = Specific Subheading | Generic = High Risk" πΉ "122 Tariff (+10%) is Always On! Don't Forget It!" πΉ "Total Tax: 18.5% (Best) vs 37.5% (Worst). Choose Wisely!"
π Pro Tip:
If your product is exported to countries other than the US, the Section 122 and 301 surcharges do not apply. You can enjoy lower or zero tariffs in EU, Canada, or ASEAN markets. Strategy: Diversify markets! US imports are heavy with taxes; other markets are lighter.
π£ Immediate Action:
π Contact a licensed customs broker + Provide material breakdown + Request Advance Ruling for US imports. π Secure your 18.5% rate, avoid the 37.5% trap!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Your Profit Margin Depends on the First 8 Digits!
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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.