Shoe Cover
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4016910000 | 37.7% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6307909884 | 24.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 4016990500 | 20.9% | CN | US | Official Doc |
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AI Analysis
π Shoe Covers (Disposable Foot Covers / Protective Overshoes)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π I. Product Definition & Classification: Do You Really Know "Shoe Covers"?
Shoe covers are disposable protective gear used to prevent contamination, track dirt, or protect footwear. In international trade, their classification hinges on Material and Usage, leading to significantly different tax liabilities.
1. Non-Woven Fabric Covers (Most Common):
Often made of polypropylene (PP) spunbond, used in cleanrooms, hospitals, or construction.
2. Plastic/Rubber Covers:
Made of PE (Polyethylene), PVC, or Rubber, used for waterproofing or heavy-duty protection.
β οΈ Key Distinction:
- If the primary material is Non-Woven Fabric (Textile-like but not woven) β Often falls under 6307 (Other made-up articles) or 3926 (Plastic articles).
- If the primary material is Rubber/Plastic sheets β Often falls under 4016 (Rubber goods) or 3926 (Plastic goods).
- Note: They are NOT considered "Footwear" (Chapter 64) unless they are permanent, structured shoes. Disposable covers are typically classified as protective consumables.
π¦ II. HS Code Classification Details (Based on Provided Data)
| HS Code | Summary & Logic | Total Tax Rate | Tax Breakdown (Base + Add-on + Sec 122) |
|---|---|---|---|
| 4016.91.00.00 | Material: Sulfurated Rubber/Plastic Non-wovens. Usage: Mats/Covers. Logic: Classified as rubber/plastic mats or covers due to material inference. |
37.7% | Base: 2.7% Add-on: 25.0% Sec 122: 10% |
| 3926.90.99.89 | Material: Plastic/Non-woven. Logic: "Other articles of plastics and articles of other materials." Matches plastic/non-woven protective items. |
22.8% | Base: 5.3% Add-on: 7.5% Sec 122: 10% |
| 6307.90.98.84 | Material: Non-woven/Plastic. Logic: Other made-up articles. Form: Protective consumables. Material inferred as non-woven or plastic. |
24.5% | Base: 7.0% Add-on: 7.5% Sec 122: 10% |
| 6307.90.98.91 | Material: Plastic/Non-woven. Logic: Other made-up articles. Form: Finished goods category. Material mostly plastic or non-woven. |
24.5% | Base: 7.0% Add-on: 7.5% Sec 122: 10% |
| 4016.99.05.00 | Material: Sulfurated Rubber/Related Plastic. Logic: Other rubber/plastic articles. Usage: Household/Personal Protective Items. |
20.9% | Base: 3.4% Add-on: 7.5% Sec 122: 10% |
π Critical Observation:
- The lowest tax rate is 20.9% (HS 4016.99.05.00) if classified as general rubber/plastic protective items.
- The highest tax rate is 37.7% (HS 4016.91.00.00) if classified as rubber mats/covers with higher base/add-on duties.
- Plastic/Non-woven options (3926, 6307) range from 22.8% to 24.5%.
π° III. Detailed Tariff Rate Explanation (2026 Latest)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: Post-2025 Adjustments (Based on provided data)
π― 1. 4016.91.00.00 β Rubber/Plastic Mats/Covers (Highest Risk)
| Item | Content |
|---|---|
| Base Rate | 2.7% |
| Section 301 Add-on | +25.0% (High penalty tier) |
| Section 122 Add-on | +10% (Specific regulatory add-on) |
| Total Rate | 37.7% |
| Legal Basis | High-duty rubber/plastic category. |
| Warning | β Avoid if possible. This classification attracts the highest surcharge. |
π― 2. 3926.90.99.89 β Plastic Articles (Moderate Rate)
| Item | Content |
|---|---|
| Base Rate | 5.3% |
| Section 301 Add-on | +7.5% (Lower surcharge tier) |
| Section 122 Add-on | +10% |
| Total Rate | 22.8% |
| Legal Basis | Other plastic articles. |
| Advantage | β Lower total duty than rubber mats. |
π― 3. 6307.90.98.84 / .91 β Other Made-Up Articles (Non-Woven)
| Item | Content |
|---|---|
| Base Rate | 7.0% |
| Section 301 Add-on | +7.5% |
| Section 122 Add-on | +10% |
| Total Rate | 24.5% |
| Legal Basis | Textile-like non-wovens classified as made-up articles. |
| Note | Suitable for non-woven polypropylene shoe covers. |
π― 4. 4016.99.05.00 β Other Rubber/Plastic Items (Lowest Rate)
| Item | Content |
|---|---|
| Base Rate | 3.4% |
| Section 301 Add-on | +7.5% |
| Section 122 Add-on | +10% |
| Total Rate | 20.9% |
| Legal Basis | General rubber/plastic protective items. |
| Advantage | β Lowest Total Duty (20.9%). Best for cost optimization if material allows. |
π οΈ IV. Clearance Practical Advice (Avoid Pitfalls)
β 1. Preparation Checklist (Essential Documents)
| Document | Required | Description |
|---|---|---|
| Product Spec Sheet | βοΈ | Detail material (PE, PP, Rubber), thickness, quantity per pack. |
| Material Test Report | βοΈ | Certify if non-woven, plastic, or rubber. Crucial for HS classification. |
| Commercial Invoice | βοΈ | Clearly state "Disposable Shoe Covers" or "Protective Foot Covers." Avoid vague terms like "Garments." |
| Packaging Photos | βοΈ | Show bulk packaging to prove they are disposable/consumables, not footwear. |
| Origin Certificate | βοΈ | Required for any potential preferential treatments (though unlikely here due to high add-ons). |
β 2. Declaration Strategy (Key Mnemonic)
π₯ "Material First, Usage Second, Avoid 'Mats', Choose 'Plastic'!"
| Scenario | Correct Declaration | Incorrect Declaration | Result |
|---|---|---|---|
| PP Non-Woven Covers | 6307.90.98.84 or 3926.90.99.89 |
"Textile Footwear" | Misclassification β Delays |
| PE Plastic Covers | 3926.90.99.89 |
"Rubber Shoes" | Wrong HS β High Duty |
| Rubber Covers | 4016.99.05.00 (Preferred) |
4016.91.00.00 (Mats) |
Avoid .91 to save 16.8% tax! |
| General Protective Gear | 4016.99.05.00 |
"Clothing" | Wrong Chapter β Rejection |
β 3. Special Considerations
| Situation | Advice |
|---|---|
| Cleanroom Use | Emphasize "Non-particle generating" in specs. May support 6307 or 3926. |
| Medical/Hospital | Provide FDA registration if applicable. Still classified as consumables, not medical devices. |
| Construction/Site | Highlight "Waterproof" or "Anti-slip." Supports 4016 or 3926. |
| OEM Private Label | Provide brand authorization to avoid IP issues at customs. |
π V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code | Estimated Duty | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 4016.99.05.00 |
20.9% | None required for general use | Best rate if material is rubber/plastic. |
| πΊπΈ USA | 3926.90.99.89 |
22.8% | None | Best for plastic/non-woven. |
| π¨π³ China | 6307.90.90.00 |
~7% | No major restrictions | Lower global average duty. |
| πͺπΊ EU | 6307.90.98 |
6.8% | CE (if medical) | No US-style 301/122 add-ons. |
| π¬π§ UK | 6307.90.99 |
6.8% | UKCA (if medical) | Post-Brexit standards. |
π Conclusion:
- USA has high add-on tariffs due to trade policies.
- Choosing the right HS Code can save 16.8% (20.9% vs 37.7%).
- Non-woven/Plastic options (3926,6307) offer a balance of cost and classification safety.
- Rubber Mats (4016.91) should be avoided unless specifically intended as floor mats.
π VI. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying disposable covers as "Footwear" (Chapter 64)
π Result: Customs rejection. Shoe covers are not footwear. Must use Chapter 39, 40, or 63.
β Error 2: Using "Mat" in description for thin shoe covers
π Result: Classification 4016.91.00.00 (37.7%) β Overpaying 16.8%. Use "Protective Covers" instead.
β Error 3: Not specifying material
π Result: Customs assumes worst-case scenario (higher duty). Always declare "Polyethylene" or "Polypropylene Non-Woven."
β Correct Declaration Example:
"Disposable Polyethylene (PE) Plastic Shoe Covers, for Industrial Safety Use, Non-Medical, Bulk Packed"
π― VII. Conclusion: Smart Classification Saves Money!
π― Remember the Strategy:
πΉ "Plastic/Non-Woven = 20-24% | Rubber = 21-38% | Avoid 'Mats' = Save 17%"
πΉ "Declare Material Clearly, Avoid Chapter 64, Optimize for 3926/4016!"
π Pro Tip:
If your shoe covers are 100% Non-Woven Polypropylene, consider 3926.90.99.89 (22.8%) or 6307.90.98.84 (24.5%).
If they are Rubber/Silicone Reusable Covers, aim for 4016.99.05.00 (20.9%).
Consult a customs broker for a Pre-Ruling to lock in the lowest rate before shipping.
π£ Act Now:
π Provide Material Specs β Select Low-Duty HS Code β Clear Customs Smoothly
π Reduce Landed Cost by Up to 17% with Accurate Classification!
β¨ Professional Clearance, Precise Classification, Maximized Profit!
πΌ Every Penny Saved Starts with the Right HS Code!
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.