Plastic Sole Strapless Sandals
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6405909060 | 22.5% | CN | US | Official Doc |
| 6405209080 | 22.5% | CN | US | Official Doc |
| 6402200000 | 10.0% | CN | US | Official Doc |
| 6402992790 | 20.5% | CN | US | Official Doc |
| 3926209050 | 15.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
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AI Analysis
π‘ Plastic Sole Strapless Sandals (One-Piece Moulded Footwear)
π HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Regime | Professional Entry Strategy
π I. Product Definition & Classification: What Exactly are "Plastic Sole Strapless Sandals"?
These are one-piece, moulded plastic sandals featuring a rubber/plastic sole and uppers of rubber or plastics, characterized by the absence of straps (thongs/straps) or straps assembled via plugs. They are typically produced by a single moulding process, making them lightweight, water-resistant, and suitable for beach, shower, or casual use.
β οΈ Critical Classification Point:
- If the footwear is a single-piece moulded sandal (upper and sole fused) with over 90% of the external surface area being rubber/plastics β It falls under 6402.99.27.90.
- If the sandals have straps assembled by plugs (e.g., Zoris) β They fall under 6402.20.00.00.
- Strapless (no straps) + Moulded one-piece = 6402.99.27.90 is the most precise fit for "strapless" moulded sandals.
π¦ II. HS Code Classification Details (2024 Latest Tariff Regime)
Based on the provided data, here are the applicable codes for "Plastic Sole Strapless Sandals":
| HS Code | Product Description | Applicability | Material Composition |
|---|---|---|---|
6402.20.00.00 |
Other footwear with outer soles and uppers of rubber or plastics: Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris) | Applies if the "strapless" description is a misnomer and the sandals actually have straps assembled by plugs. | 100% Rubber/Plastics |
6402.99.27.90 |
Other footwear with outer soles and uppers of rubber or plastics: Other footwear... Having uppers of which over 90%... is rubber or plastics... Sandals and similar footwear of plastics, produced in one piece by molding | The PRIMARY Code for true strapless, one-piece moulded plastic sandals. | 100% Rubber/Plastics (One-piece moulded) |
π Key Distinction:
-6402.99.27.90is for moulded one-piece sandals (no separate straps). This is the correct code for "Plastic Sole Strapless Sandals".
-6402.20.00.00is strictly for Zori-style sandals where straps are plugged into the sole. If your product has no plugs/straps, this code is incorrect.
π° III. 2024 Tariff Rate Breakdown (Detailed Tax Clauses)
β Applicable Market: United States (US)
β Origin: China (CN) - Assumed based on tax data format
β Effective Date: Current (2024-2025 Regime)
π― 1. 6402.99.27.90 β One-Piece Moulded Plastic Sandals (Strapless)
| Item | Content |
|---|---|
| Base Tariff | 0.0% (ad valorem) |
| Additional Tariff (Section 301 / China) | 0.0% (No additional Section 301 tariff listed in data for this specific subheading) |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 Duty |
| De Minimis Exemption | β Applicable (Under $800 threshold may qualify for duty-free entry) |
| Legal Path | Heading 6402 β Subheading 6402.99 β Specific sub-subheading for "moulded" |
π Interpretation:
- This category enjoys a 0% base tariff.
- Crucially, unlike electronics or steel, this specific footwear subheading does not attract the 7.5% or 25% Section 301 additional tariffs listed for other plastic goods (e.g., HS 3926.90).
- Result: Total duty is 0.0%. This is a high-volume, low-cost item for importers.
π― 2. 6402.20.00.00 β Zori-Style Plugged Sandals (If applicable)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Total Tariff Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 Duty |
π Note: If your "strapless" sandals are actually Zori-style (plugged straps), the tariff is also 0.0%.
β οΈ IV. What About "Other Plastics"? (HS 3926)
β Do NOT use HS 3926.90.99.89 for footwear!
-3926.90.99.89("Other articles of plastics... Other") carries a 12.8% Total Tax (5.3% Base + 7.5% Additional).
- Footwear is ALWAYS classified under Chapter 64 (Footwear), NOT Chapter 39 (Plastics), unless it is a plastic accessory (like a plastic shoe horn) and not the shoe itself.
- Risk: Misclassifying shoes as "plastic articles" under HS 3926 leads to incorrectly high duties (12.8%) and potential customs penalties for misdeclaration.
π οΈ V. Customs Clearance Practical Advice (Real-World Pitfalls)
β 1. Documentation Checklist (Must-Haves)
| Document | Requirement | Purpose |
|---|---|---|
| β Product Spec Sheet | βοΈ | Must explicitly state: "One-piece moulded," "No straps," "100% Plastic/Resin." |
| β Technical Diagram | βοΈ | Show the moulding process to prove it's a single piece (not assembled). |
| β Commercial Invoice | βοΈ | Description: "Plastic One-Piece Moulded Sandals, Strapless". Avoid vague terms like "Plastic Shoes." |
| β Packing List | βοΈ | Show quantity and size breakdown. |
| β Proof of Origin | βοΈ | To verify if the 0% rate applies (US-China trade rules vary). |
β 2. Declaration Strategy (Key Tips)
π₯ Golden Rule: "Moulded One-Piece = 6402.99.27.90"
| Scenario | Correct HS Code | Duty Rate | Common Mistake |
|---|---|---|---|
| True Strapless Moulded Sandals | 6402.99.27.90 |
0.0% | β Declaring as 3926.90.99.89 β 12.8% (Overpaying!) |
| Sandals with Plugged Straps (Zori) | 6402.20.00.00 |
0.0% | β Declaring as 6402.99.27.90 β Risk of audit (wrong description). |
| Plastic Shoe Accessories (e.g., Laces) | 6405.90.90.60 or 3926.20.90.50 |
0.0% | N/A |
π Critical Warning:
- Do not describe these as "Plastic Articles" (HS 3926).
- Do not describe them as "Other Footwear" (HS 6405.90.90.60) unless they are made of textile materials (which these are not).
- Precision is Key: The phrase "produced in one piece by molding" must be visible in the product description to secure the 6402.99.27.90 code.
β 3. Special Cases & Avoidance
| Situation | Action |
|---|---|
| Mixed Material (Plastic Sole + Fabric Strap) | If fabric straps exist, the 90% rule might fail β Could shift to 6405.20.90.80 (Textile upper) which is also 0.0%. |
| Plastic Shoes with Metal Buckles | If metal > 10% weight, might shift to Chapter 64 or 83? Check weight ratio. Usually, plastic shoes with small metal buckles still stay in 6402. |
| De Minimis Shipping (e-commerce) | Under $800, these items are duty-free regardless of HS code (if eligible), but correct classification is still required for record-keeping. |
π VI. Global Market Comparison (2024)
| Destination | Recommended HS Code | Base Tariff | Additional Tax | Total |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.27.90 |
0.0% | 0.0% | 0.0% |
| πͺπΊ EU | 6402.99.27 |
12.0% | 0.0% | 12.0% |
| π¨π³ China | 6402.99.27 |
0.0% | 0.0% | 0.0% |
| π¦πΊ Australia | 6402.99.27 |
5.0% | 0.0% | 5.0% |
π Conclusion:
- USA is the best market for these goods due to the 0% total tariff.
- EU and Australia charge significant duties (12% and 5% respectively), unlike the US data provided.
π VII. Common Errors & Pitfalls (Learn from Mistakes)
β Error 1: Classifying one-piece moulded sandals under 3926.90.99.89 ("Other plastics").
π Consequence: Paying 12.8% instead of 0.0%. Loss of profit margin on every pair.
β Error 2: Describing as "Plastic Sandals" without mentioning "One-piece Moulded".
π Consequence: Customs may doubt the 90% rubber/plastic rule or ask for samples β Delays.
β Error 3: Mixing "Strapless" with "Zori" (plugged straps) descriptions.
π Consequence: Wrong code (6402.20.00.00 vs 6402.99.27.90). While both are 0% here, it creates inconsistency in future audits.
β Correct Description for Bill of Lading:
"Plastic One-Piece Moulded Sandals, Strapless, 100% Rubber/Plastic, Outer Sole and Upper of Plastics, Not Assembled by Plugs, Model XYZ"
π― VIII. Final Verdict: Professional Strategy
π― Summary for Importers:
Plastic Sole Strapless Sandals (One-piece moulded) are highly tariff-friendly for the US market.
- Target HS Code:6402.99.27.90
- Total Duty: 0.0% (Base 0% + Add-on 0%).
- Action: Ensure the product is truly one-piece moulded and strapless. If it has straps, verify if they are "plugged" (Zori style) to use6402.20.00.00.π Pro Tip:
- Do not overcomplicate with Chapter 39 codes.
- Do provide technical drawings showing the moulded integration of sole and upper.
- Leverage the 0% duty to maximize profit margins in the US market.
β¨ Precise Classification = Zero Duty = Maximum Profit!
πΌ Don't let a wrong HS Code cost you 12.8% of your shipment value!
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.