Rubber Plastic Outdoor Sports Shoes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402914005 | 16.0% | CN | US | Official Doc |
| 6402914040 | 16.0% | CN | US | Official Doc |
| 6404192030 | 47.5% | CN | US | Official Doc |
| 6404192060 | 47.5% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π Rubber Plastic Outdoor Sports Shoes
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
π I. Product Definition & Classification: Do You Really Understand "Sports Shoes"?
Rubber and plastic outdoor sports shoes are footwear primarily designed for outdoor activities, hiking, or casual wear, where the outsole material is the key determinant for classification. In international trade, they are strictly divided based on the composition of the outsole:
Rubber/Plastic Work Shoes: Shoes where the outsole is made of rubber or plastic, intended for protective or industrial use, or general workwear.
Rubber/Plastic Protective/Sports Shoes: Shoes with rubber or plastic outsoles, specifically categorized for protective gear (including female-specific classifications) or general sports/outdoor use.
Other Plastic Products: If the item does not fit the specific footwear definitions above (e.g., purely decorative or non-standard forms), it may be misclassified as general plastics.
β οΈ Key Distinction Point:
- If the shoe is a "Work Shoe" with rubber/plastic outsole β Goes to 6402.91.40.x0
- If the shoe is a "Protective/Sports Shoe" with rubber/plastic outsole β Goes to 6404.19.20.x0
- If it is not standard footwear (e.g., accessories or non-footwear plastic items) β Goes to 3926.90.99.89
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Outsole Material |
|---|---|---|---|
6402.91.40.05 |
Rubber or plastic work shoes, material and usage match | Industrial workwear, general purpose work shoes | β Rubber/Plastic |
6402.91.40.40 |
Rubber or plastic work shoes, form and usage fully compliant | Standard work shoes, protective footwear for labor | β Rubber/Plastic |
6404.19.20.30 |
Protective footwear with rubber or plastic outsole | Hiking boots, sports protective shoes, outdoor gear | β Rubber/Plastic |
6404.19.20.60 |
Rubber or plastic work protective shoes, covers female classification | Womenβs protective sports shoes, specialized outdoor footwear | β Rubber/Plastic |
3926.90.99.89 |
Plastic products, fits other plastic product categories | Non-standard plastic items, accessories, non-footwear plastics | β N/A (Non-footwear) |
π Key Reminder:
- All "Work Shoes" with rubber/plastic outsoles must be classified under 6402.91.40.05/40 if they meet the "work" definition.
- "Protective/Sports Shoes" with rubber/plastic outsoles belong to 6404.19.20.30/60.
- Do not misclassify footwear as "Plastic Products" (3926...) unless it is clearly not footwear. This will lead to severe penalties.
π° III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
β Applicable Country: United States (US)
β Country of Origin: China (CN)
β Effective Date: From November 10, 2025 (and subsequent imports)
π― 1. 6402.91.40.05 & 6402.91.40.40 ββ Rubber/Plastic Work Shoes
| Item | Content |
|---|---|
| Base Tariff | 6.0% (ad valorem) |
| USITC Surcharge (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 16.0% |
| Tax Calculation | CIF Value Γ 16% |
| De Minimis Exemption | β Not Eligible (denied for footwear from China) |
| Legal Basis Path | Section 122: 10% β USITC: 6402.91.40.05 β Base: 6% |
π Explanation:
- These codes fall under "Work Shoes" with rubber/plastic outsoles.
- The 10% Section 122 tariff applies specifically to certain rubber/plastic goods.
- Base tariff is 6%.
- Total is 16%, which is moderate but still significant. No 301 surcharge applies to these specific sub-headings.
π― 2. 6404.19.20.30 & 6404.19.20.60 ββ Protective/Sports Shoes (Rubber/Plastic Outsole)
| Item | Content |
|---|---|
| Base Tariff | 37.5% |
| USITC Surcharge (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 47.5% |
| Tax Calculation | CIF Value Γ 47.5% |
| De Minimis Exemption | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | Section 122: 10% β USITC: 6404.19.20.30 β Base: 37.5% |
π Critical Note:
- These codes are for "Protective/Sports Shoes".
- The base tariff is very high at 37.5%.
- Adding the 10% Section 122 tariff, the total reaches 47.5%.
- This is a high-cost classification. Misclassifying a work shoe as a protective shoe (or vice versa) can lead to underpayment and audits.
π― 3. 3926.90.99.89 ββ Other Plastic Products
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| USITC Surcharge (Section 301) | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | Section 122: 10% β USITC: 3926.90.99.89 β Section 301: 7.5% β Base: 5.3% |
π Warning:
- This code is for non-footwear plastic products.
- If you declare sports shoes as "plastic products," it is a clear misclassification.
- While the tax (22.8%) is lower than protective shoes (47.5%), it is illegal and will result in seizure, fines, and potential fraud charges.
- Only use this if the item is not footwear (e.g., plastic shoe covers, accessories).
π οΈ IV. Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
β 1. Preparation Checklist (No Exceptions)
| Document | Required | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include sole material, upper material, intended use (work/sports) |
| β Product Photos (Labeled) | βοΈ | Clear view of sole, label, and overall structure |
| β Commercial Invoice | βοΈ | Must accurately describe item as "Rubber/Plastic Work Shoe" or "Protective Shoe" |
| β Packing List | βοΈ | Detail quantity and weights |
| β Certificate of Origin (CO) | βοΈ | If not from China, may qualify for exemptions |
| β Test Reports | βοΈ | If claiming protective features, provide safety certifications |
β 2. Declaration Tips (Key Mantra)
π₯ βSole Defines Class, Purpose Defines Code, Misclassification is Dangerous!β
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Work Shoes (Rubber/Plastic Sole) | 6402.91.40.05 or 6402.91.40.40 |
Declare as Sports Shoe β 47.5% tax |
| Protective/Sports Shoes (Rubber/Plastic Sole) | 6404.19.20.30 or 6404.19.20.60 |
Declare as Work Shoe β 16% tax (underpayment risk) |
| Plastic Accessories (Non-Footwear) | 3926.90.99.89 |
Declare as Shoes β 22.8% tax + penalty |
| Mixed Items in One Box | Split Declaration | Combine into one HS Code β Audit trigger |
β 3. Special Cases Handling
| Scenario | Handling Advice |
|---|---|
| Shoes with Metal Toe Caps | Clearly declare as "Protective Work Shoes" β 6404.19.20.x0 or 6402.91.40.x0 depending on structure |
| Womenβs Specific Sports Shoes | Use 6404.19.20.60 if classified under protective/sports |
| Custom Designed Shoes | Provide design specs to prove "work" vs. "sports" intent |
| Shoes with Plastic Uppers & Rubber Soles | Classify based on outsole material β Likely 6402 or 6404 |
π V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.91.40.05 or 6404.19.20.30 |
16% or 47.5% | None specific | High risk of misclassification |
| π¨π³ China | 6402.91.40 or 6404.19.20 |
5-10% | CCC (if applicable) | Lower base tariffs |
| πͺπΊ EU | 6402.91 or 6404.19 |
6-10% | CE (if safety) | No Section 122 equivalent |
| π¬π§ UK | 6402.91 or 6404.19 |
6-10% | UKCA | Post-Brexit rules apply |
| π¨π¦ Canada | 6402.91 or 6404.19 |
6-10% | None | USMCA may apply if originating |
π Conclusion:
- USA has the most complex tariff structure with Section 122 add-ons.
- Misclassification between Work Shoes (16%) and Protective/Sports Shoes (47.5%) is the biggest risk.
- Always declare based on actual sole material and intended use.
π VI. Common Mistakes & Pitfall Avoidance (Lessons Learned)
β Mistake 1: Declaring "Sports Shoes" as "Work Shoes" to save tax
π Consequence: If audited, you will pay back taxes + penalties. The difference is 31.5%.
β Mistake 2: Declaring "Work Shoes" as "Plastic Products" (3926...)
π Consequence: Illegal misclassification. Seizure and fines. Tax is 22.8%, but penalty can be 100%+.
β Mistake 3: Ignoring "Section 122 Tariff"
π Consequence: All three categories (6402, 6404, 3926) have a 10% Section 122 tariff. Forgetting this leads to underpayment.
β Mistake 4: Vague Description ("Shoes")
π Consequence: Customs may reclassify based on their own judgment, likely choosing the higher tariff code.
β Correct Approach:
"Rubber Outsole Protective Work Shoe, Model XYZ, Intended for Construction Use, Compliant with ASTM Standards"
π― VII. Conclusion: Professional Declaration, Save Time, Reduce Costs!
π― Remember the Mantra:
πΉ "Sole Material Dictates Code, Purpose Dictates Tariff, Work Shoes 16%, Sports 47.5%, Donβt Risk It!"
πΉ "10% Section 122 is Always There, Base Tariff Varies, Misclassify and You Pay!"
π Tips:
If your shoes are originating from Vietnam, Mexico, or Thailand, you may avoid Section 122 and base tariffs due to FTAs.
Consider applying for a Pre-Ruling from CBP to confirm the correct HS Code before shipment.
π£ Immediate Action:
π Contact a licensed customs broker + Provide product photos + Apply for HS Code Pre-Ruling
π Ensure your Rubber Plastic Outdoor Sports Shoes clear customs smoothly, efficiently, and profitably!
β¨ Professional clearance starts with accurate classification!
πΌ Every cent of cost deserves precise calculation!
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.