Shoe Covers (Individually Packaged)
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909950 | 22.8% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6114200042 | 28.3% | CN | US | Official Doc |
| 6114200048 | 28.3% | CN | US | Official Doc |
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AI Analysis
π Shoe Covers (Individually Packaged)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Are These Medical or General Use?
Shoe covers, particularly those individually packaged, are widely used in cleanrooms, hospitals, food processing plants, and residential settings to maintain hygiene or protect footwear. In international trade, the classification depends heavily on the material composition and primary function.
The data provided indicates two primary categories based on the material: Cotton (Knitted/Crocheted) and Plastics.
β οΈ Key Distinction:
- Material Matters:
- If made of Cotton (knitted/crocheted), they fall under Chapter 61 (Knitted/Crocheted Apparel).
- If made of Plastic (non-woven, PE, PVC, etc.), they fall under Chapter 39 (Articles of Plastics).
- Function Matters:
- Medical positioning pads or specific medical waste containers (often bundled with shoe covers in medical kits) have specific subheadings.
- General "other" plastic articles have different rates.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
Based on the provided dataset, here are the precise HS Codes and their corresponding descriptions for Shoe Covers and related articles.
| HS Code | Product Description | Material/Type | Key Identifier |
|---|---|---|---|
| 6114.20.00.42 | Other garments, knitted or crocheted: Of cotton. Coveralls, jumpsuits and similar apparel: Insulated, for cold weather protection | Cotton | β Note: This HS Code is technically for "Insulated Cold Weather" coveralls, NOT standard disposable shoe covers. If your shoe covers are cotton and for cold weather, this may apply. For standard thin cotton shoe covers, this code is likely a misclassification unless specifically marketed as insulated cold-weather gear. However, per the provided data, this is the only cotton option listed. |
| 6114.20.00.48 | Other garments, knitted or crocheted: Of cotton. Coveralls, jumpsuits and similar apparel: Other: Men's and other boys' | Cotton | β Note: Similarly, this is for men's/boys' apparel. It is incorrect for standard shoe covers unless they are part of a larger cotton garment set intended for males. Standard disposable shoe covers are rarely classified here. |
| 3926.90.99.50 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Face masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers | Plastic/Other | β Relevant if the shoe covers are part of a medical kit or classified alongside medical protective gear. This is a specific medical-use subcategory. |
| 3926.90.99.89 | Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other Other | Plastic | β This is the standard "catch-all" for general plastic shoe covers (e.g., PE, PP non-woven) not specifically medical waste containers or dispensers. Most disposable plastic shoe covers fall here. |
π Critical Clarification:
- Standard Disposable Shoe Covers (PE/PP/Non-woven): Usually fall under 3926.90.99.89 ("Other" plastic articles).
- Cotton Shoe Covers: If they are thin, disposable cotton covers, they might actually fall under 6117.10.00.00 (Other made-up clothing accessories) or 6116.93 (Gloves), which are not listed in the provided data. The provided data for cotton (6114.20.00) refers to Coveralls/Jumpsuits, which is a significant mismatch for "Shoe Covers."
- Recommendation: If your product is a standard disposable shoe cover, do not use 6114.20.00.42/48 unless you are certain customs accepts them as "other garments" for cold weather. For plastic shoe covers, 3926.90.99.89 is the most common and accurate classification from the provided list.
π° III. 2026 Latest Tariff Rate Breakdown (Detailed Tax Terms)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025/2026 (Based on provided data)
π― 1. 6114.20.00.42 & 6114.20.00.48 β Cotton Apparel (Coveralls/Jumpsuits Category)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff (Section 301/USITC) | 0.0% |
| IEEPA Tariff | 0.0% |
| Total Tax Rate | 0.0% |
| Tax Calculation | CIF Value Γ 0% = $0 |
| De Minimis Eligibility | β Yes (Likely, as total tax is 0%, though value limits apply) |
| Legal Basis | Provided Data: tax: {"tax_detail": "εΊη‘ε
³η¨: 0.0%, ε εΎε
³η¨: 0.0%", "total_tax": "0.0%"} |
π Explanation:
- If customs accepts your cotton shoe covers under these codes (as cold-weather coveralls), the tariff is 0%.
- β οΈ Risk: High risk of misclassification. If customs rejects this and reclassifies to the correct shoe cover code (e.g., 6117.10 or 6402.91), tariffs may change. Always verify with a customs broker if these codes are accepted for "shoe covers."
π― 2. 3926.90.99.50 β Medical Plastic Articles (Face Masks, Shields, Medical Pads)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301/USITC) | 0.0% |
| IEEPA Tariff | 0.0% |
| Total Tax Rate | 5.3% |
| Tax Calculation | CIF Value Γ 5.3% |
| De Minimis Eligibility | β Yes (Below $800 de minimis threshold, no duty owed; if above, 5.3% applies) |
| Legal Basis | Provided Data: tax: {"tax_detail": "εΊη‘ε
³η¨: 5.3%, ε εΎε
³η¨: 0.0%", "total_tax": "5.3%"} |
π Explanation:
- Use this code only if the shoe covers are explicitly marketed as part of a medical kit (e.g., with face masks, shields, or medical waste containers) and fall under the "medical positioning or transport pads" category.
- Most general plastic shoe covers do not qualify for this specific medical subheading unless bundled and declared as such.
π― 3. 3926.90.99.89 β Other Plastic Articles (General Disposable Shoe Covers)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301/USITC) | 7.5% |
| IEEPA Tariff | 0.0% |
| Total Tax Rate | 12.8% |
| Tax Calculation | CIF Value Γ 12.8% |
| De Minimis Eligibility | β Yes (For shipments under $800, no duty paid; for larger shipments, 12.8% applies) |
| Legal Basis | Provided Data: tax: {"tax_detail": "εΊη‘ε
³η¨: 5.3%, ε εΎε
³η¨: 7.5%", "total_tax": "12.8%"} |
π Explanation:
- This is the most likely code for standard, individually packaged plastic (PE, PP, Non-woven) shoe covers used in industrial, commercial, or residential settings.
- The 7.5% additional tariff (Section 301) is critical. It brings the total from 5.3% to 12.8%.
- This rate applies to goods originating from China.
π οΈ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Notes |
|---|---|---|
| β Product Description | βοΈ | Clearly state "Shoe Covers, Individually Packaged, Material: [Plastic/Cotton]" |
| β Material Composition | βοΈ | e.g., "100% Polyethylene (PE)" or "100% Cotton" |
| β HS Code | βοΈ | Specify 3926.90.99.89 for plastic or verify 6114.20.00.42 for cotton (if applicable) |
| β Commercial Invoice | βοΈ | Must match packing list and bill of lading |
| β Packing List | βοΈ | Specify quantity per box and total boxes |
| β Certificate of Origin | βοΈ | Required for Section 301 duty exemption claims (if applicable, though unlikely for China origin) |
β 2. Classification Tips (Key Mnemonic)
π₯ "Plastic is 3926, Cotton is 6114, Check Medical, Check Material, Don't Guess!"
| Scenario | Correct HS Code | Tax Rate | Why? |
|---|---|---|---|
| Plastic Shoe Covers (PE/PP/Non-woven) | 3926.90.99.89 |
12.8% | General "Other" plastic articles. Most common for disposable covers. |
| Medical Kit Shoe Covers (with masks/shields) | 3926.90.99.50 |
5.3% | Only if specifically categorized under medical pads/shields. Risk of rejection if not truly medical. |
| Cotton Shoe Covers (Cold Weather/Insulated) | 6114.20.00.42 |
0.0% | Only if marketed as insulated cold-weather coveralls/garments. High risk if just thin covers. |
| Cotton Shoe Covers (Men's/Boys' Apparel) | 6114.20.00.48 |
0.0% | Only if part of a men's/boys' garment set. Rare for shoe covers. |
| Cotton Shoe Covers (Standard/Thin) | None Listed | N/A | The provided data does not include a standard code for thin cotton shoe covers. May require 6117.10.00.00 (Accessories), which is not in the data. Do not force-fit to 6114.20.00 unless certain. |
β 3. Special Cases
| Scenario | Handling Advice |
|---|---|
| Bundled with Medical Masks | If shoe covers are included in a medical PPE kit, declare the entire kit under 3926.90.99.50 if the primary function is medical protection. Otherwise, split shipment. |
| Cotton vs. Plastic | Plastic is far more common for "individually packaged" shoe covers. If unsure, assume 3926.90.99.89 unless you have proof they are knitted/crocheted cotton garments. |
| De Minimis ($800) | For shipments valued under $800 USD, no duty is owed regardless of the rate. For B2B shipments over $800, duties apply. |
| Misclassification Risk | Using 6114.20.00.42 for thin cotton shoe covers may trigger a customs audit. Ensure the product is truly "insulated cold weather" apparel to claim 0% tax. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| πΊπΈ United States | 3926.90.99.89 |
12.8% | Includes 5.3% base + 7.5% Section 301. |
| πΊπΈ United States | 3926.90.99.50 |
5.3% | Only for specific medical uses. |
| π¨π³ China | 3926.90.99.89 |
5-10% | Import duty varies; check latest Chinese tariff schedule. |
| πͺπΊ EU | 3926.90.99 |
4-6% | VAT and duties apply; no Section 301 equivalent. |
| π¬π§ UK | 3926.90.99 |
4-6% | Post-Brexit tariffs. |
π Conclusion:
- The US is the most expensive market for plastic shoe covers due to the 7.5% Section 301 tariff.
- Cotton shoe covers have a 0% tariff if correctly classified under 6114.20.00.42/48, but this is high-risk for standard products.
π VI. Common Mistakes & Pitfall Guide (Lessons Learned)
β Mistake 1: Using 3926.90.99.50 for general plastic shoe covers.
π Result: Customs may reject the medical classification and reclassify to 3926.90.99.89, imposing the 7.5% additional tariff on top of the base rate.
β Mistake 2: Using 6114.20.00.42 for thin cotton shoe covers.
π Result: Misclassification. Customs will view this as "cold weather coveralls" and may demand proof of insulation. If rejected, duties may be assessed at a different rate, plus penalties.
β Mistake 3: Ignoring the 7.5% Section 301 Tariff on plastic goods.
π Result: Underpaying duties by 7.5%, leading to back taxes, interest, and potential fines.
β Correct Action:
"Individually Packaged Plastic Shoe Covers, 100% Polyethylene, for Industrial Use, HS Code 3926.90.99.89, Total Tariff 12.8%"
π― VII. Conclusion: Professional Declaration, Risk-Free Clearance!
π― Remember the Mnemonic:
πΉ "Plastic is 3926, 12.8% Total, Medical is 5.3%, Cotton is 0% (if Correct)!"
πΉ "Don't Force Cotton into Garments, Don't Call Plastic Medical Unless It Is!"
π Pro Tip:
- For plastic shoe covers, use 3926.90.99.89 and budget for 12.8%.
- For cotton shoe covers, verify with a broker if 6114.20.00.42 is acceptable for your specific product. If not, consider 6117.10.00.00 (not in data, but likely correct) and check its tariff separately.
π£ Immediate Action:
π Consult a Customs Broker for pre-classification if your product is cotton.
π Declare Accurately: "Plastic Shoe Covers, Individually Packaged, HS 3926.90.99.89"
π Save Costs: Optimize packaging to stay under $800 for de minimis eligibility if possible.
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Your Every Dollar Matters, Calculate Taxes Precisely!
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.