Plastic Soles
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 | 30.0% | 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 |
Product Images
AI Analysis
π Plastic Sole Basketball Shoes (Plastic Soles)
π HS Code Reference & Clearance Guide | 2026 Duty Rate Breakdown | Strategic Customs Strategy
π I. Product Definition & Classification: Do You Truly Understand "Plastic Sole Shoes"?
Basketball shoes with plastic soles are high-performance athletic footwear designed for impact absorption, traction, and durability on indoor and outdoor courts. In international trade, they are classified based on sole material, upper material composition, and specific use case (basketball vs. general sports).
β οΈ Critical Classification Criteria:
- Sole Material: Must be explicitly "rubber or plastic" (not leather or metal).
- Upper Material: Distinguish between textile/fabric vs. leather/plastic blends.
- Specific Use: Must be clearly designed for basketball (not general sports or casual wear).
- Construction: "Plastic soles" alone do not determine the HS Code; upper composition is decisive.
π¦ II. HS Code Breakdown (2026 Tariff Schedule Authority)
| HS Code | Product Description | Applicable Scenario | Sole Material | Upper Material | Key Differentiator |
|---|---|---|---|---|---|
6404.11.20.30 |
Basketball Shoes with Plastic Soles | Standard outdoor/indoor basketball | Rubber/Plastic | Textile (inferred) | 10.5% base + 10% Section 122 |
6402.99.90.05 |
Plastic Sole Basketball Shoes (Special Sports Use) | High-performance basketball, specific sports use | Rubber/Plastic | Plastic/Composite | 20.0% base + 7.5% additional + 10% Section 122 |
6402.91.90.05 |
Plastic Sole Basketball Shoes (All-Plastic Construction) | Full plastic construction, basketball-specific | Rubber/Plastic | Plastic | 20.0% base + 10% Section 122 |
6404.11.20.60 |
Basketball Shoes with Plastic Soles (Mixed Upper) | Mixed leather/textile upper, basketball use | Plastic | Leather/Textile | 10.5% base + 10% Section 122 |
6403.91.60.40 |
Plastic Sole Basketball Shoes (General Sports Use) | General sports/basketball, rubber/plastic sole | Rubber/Plastic | Textile/Other | 8.5% base + 10% Section 122 |
π Key Clarification:
- Textile Upper (6404.11.20.xx): Lower base tax (10.5%) but requires "textile inference".
- Plastic/Leather Upper (6402/6403): Higher base tax (20% or 8.5%) but more definitive for "plastic construction".
- Section 122 Tariff: 10% additional tax applies to ALL Chinese-origin plastic-soled basketball shoes under US Trade Act provisions.
- Additional Tax (7.5%): Only applies to6402.99.90.05(special sports use classification).
π° III. 2026 Duty Rate Analysis (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: 2025 (Current)
π― 1. 6404.11.20.30 β Basketball Shoes (Textile Upper, Plastic Sole)
| Item | Details |
|---|---|
| Base Tariff | 10.5% (ad valorem) |
| Additional Tax | 0% (no special sports surcharge) |
| Section 122 Tax | +10% (China-specific) |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value Γ 20.5% |
| De Minimis Exemption | β Not Eligible (Section 122 overrides) |
| Legal Basis | USITC:6404.11.20.30 β Section 122:10% |
π Why This Code?
- "Textile inference" applies when upper material is not explicitly leather.
- Lowest base tax among plastic-soled basketball shoes.
- Critical: Must prove "textile" composition (e.g., mesh, canvas) to avoid higher rates.
π― 2. 6402.99.90.05 β Special Sports Use Basketball Shoes (Plastic Construction)
| Item | Details |
|---|---|
| Base Tariff | 20.0% |
| Additional Tax | +7.5% (Special sports use surcharge) |
| Section 122 Tax | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value Γ 37.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:6402.99.90.05 β Section 122:10% β Special Sports:7.5% |
π Why This Code?
- Highest tax rate due to "special sports use" classification.
- Applies when shoes are explicitly marketed for professional basketball with advanced plastic construction.
- Avoid this code unless you can prove "special sports use" (e.g., NBA licensing, technical specs).
π― 3. 6402.91.90.05 β All-Plastic Basketball Shoes
| Item | Details |
|---|---|
| Base Tariff | 20.0% |
| Additional Tax | 0% |
| Section 122 Tax | +10% |
| Total Tax Rate | 30.0% |
| Tax Calculation | CIF Value Γ 30.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:6402.91.90.05 β Section 122:10% |
π Why This Code?
- For fully plastic construction (upper + sole).
- Common in budget/entry-level basketball shoes.
- Higher base tax than textile-uppers, but no 7.5% surcharge.
π― 4. 6404.11.20.60 β Mixed Upper (Leather/Textile)
| Item | Details |
|---|---|
| Base Tariff | 10.5% |
| Additional Tax | 0% |
| Section 122 Tax | +10% |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value Γ 20.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:6404.11.20.60 β Section 122:10% |
π Why This Code?
- Upper contains leather + textile blend.
- Same tax rate as6404.11.20.30but requires proof of leather content.
- Caution: If leather is >50%, may shift to leather-specific codes (e.g.,6403.91.60.40).
π― 5. 6403.91.60.40 β General Sports Use (Non-Basketball Specific)
| Item | Details |
|---|---|
| Base Tariff | 8.5% |
| Additional Tax | 0% |
| Section 122 Tax | +10% |
| Total Tax Rate | 18.5% |
| Tax Calculation | CIF Value Γ 18.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis | USITC:6403.91.60.40 β Section 122:10% |
π Why This Code?
- Lowest total tax rate (18.5%) but only for general sports use.
- Risk: If declared as "basketball shoes", this code is invalid.
- Use Case: Shoes marketed for multi-sport (e.g., gym, training) with plastic soles.
π οΈ IV. Customs Clearance Strategy (Practical Tips)
β 1. Required Documentation Checklist
| Document | Mandatory? | Purpose |
|---|---|---|
| Product Specification Sheet | β | Must state sole material (plastic/rubber), upper material (textile/leather), and basketball-specific use |
| Material Composition Report | β | Third-party lab test proving "plastic sole" and "textile/leather upper" |
| Product Photos (Labeled) | β | Clear images of sole, upper, and branding (e.g., "Basketball Shoe Model XYZ") |
| Commercial Invoice | β | Must specify "Plastic Sole Basketball Shoes" + HS Code |
| Country of Origin Certificate | β | Required for Section 122 tax application |
| Packaging List | β | Confirm noζε (splitting) of sole/upper components |
β οΈ Critical: If the invoice says "Sports Shoes" instead of "Basketball Shoes", Section 122 tax may not apply (but risk of reclassification).
β 2. Declaration Best Practices
π₯ "Sole Material + Upper Material + Use Case = Correct Code!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Textile upper, plastic sole, basketball use | 6404.11.20.30 |
6402.99.90.05 |
Overpay 17% (37.5% vs. 20.5%) |
| Plastic upper, plastic sole, basketball use | 6402.91.90.05 |
6403.91.60.40 |
Overpay 11.5% (30% vs. 18.5%) |
| Mixed upper, plastic sole, general sports | 6403.91.60.40 |
6404.11.20.30 |
Risk of 10% penalty + reclassification |
| Basketball shoes, but declared as "Sneakers" | Reject | β | Full tax + 25% penalty for misdeclaration |
β 3. Special Cases & Solutions
| Case | Solution |
|---|---|
| OEM Custom Shoes | Provide client order + design specs to prove "basketball use" |
| Shoes with Touchscreen/Sensors | Still 6404/6402 unless sensor is primary function (then 9013.90.80.00) |
| Military/Aviation Use | Apply for "Non-Commercial" exemption (requires proof) |
| Vietnam/Mexico Origin | Section 122 exemption possible (0β5% total tax) β request pre-clearance |
π V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Total Tax | Certifications | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6404.11.20.30 |
20.5% | FCC, RoHS | Section 122 applies |
| π¨π³ China | 6404.11.20.30 |
8.5% | CCC, RoHS | No Section 122 |
| πͺπΊ EU | 6404.11.20.30 |
0% (if CE) | CE, REACH | No Section 122 |
| π¦πΊ Australia | 6404.11.20.30 |
5% | RCM | No Section 122 |
| π―π΅ Japan | 6404.11.20.30 |
0% | PSE | No Section 122 |
π Key Insight:
- USA is the ONLY market applying Section 122 10% surcharge to Chinese-origin plastic-soled basketball shoes.
- Vietnam/Mexico origin = 0β5% total tax (avoid Section 122).
β VI. Common Mistakes & Pitfalls (Real Lessons)
β Mistake 1: Declaring "Basketball Shoes" as "Sneakers"
π Result: Section 122 tax not applied (10% loss), but 25% penalty for misdeclaration.
β Mistake 2: Mixing "Textile Upper" with "Plastic Sole" without proof
π Result: Customs reclassifies to 6402.91.90.05 (30% tax) β 10% overpayment.
β Mistake 3: Failing to specify "Basketball Use" on invoice
π Result: May shift to 6403.91.60.40 (18.5% tax) β 10% savings, but risk of audit for "sports" vs. "basketball" distinction.
β Mistake 4: Using "General Sports" for basketball shoes
π Result: Customs rejects declaration β delayed clearance + 10% penalty.
β Correct Approach:
"Plastic Sole Basketball Shoes, Textile Upper, Model XYZ, FCC/RoHS Certified, US Import"
π― VII. Conclusion: Precision Classification = Cost Savings!
πΉ "Sole + Upper + Use = Tax Code"
πΉ "Section 122 = 10% Tax for China, 0% for Vietnam"
πΉ "Basketball Use Must Be Explicitly Stated"
π Pro Tip:
If your shoes are originally from Vietnam, Mexico, or Thailand, apply for Section 122 exemption (0β5% tax).
Request Advance Ruling from US Customs to avoid clearance delays.
π£ Action Now:
π Contact a licensed customs broker + submit product specs + apply for HS Code pre-ruling
π Clear your plastic-soled basketball shoes faster, pay less, and avoid 2026 audit risks!
β¨ Customs Clarity Starts with Precise Classification!
πΌ Every cent saved matters β letβs calculate it right!
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.