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Shoe Covers (for Cleanroom)

CN β†’ US
HS Code Tariff Rate Origin Destination Doc
6217109550 32.1% CN US Official Doc
6217109510 32.1% CN US Official Doc
3926909989 22.8% CN US Official Doc

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πŸ₯Ύ Shoe Covers (for Cleanroom): The Ultimate HS Code & Customs Clearance Guide


🌐 HS Code Classification & Tax Strategy | 2026 Global Trade Update | Professional Logistics Protocol
πŸ“Œ I. Product Definition & Classification: Are Your Shoe Covers "Textiles" or "Plastics"?

Shoe covers for cleanrooms are critical PPE (Personal Protective Equipment) used in semiconductor manufacturing, pharmaceuticals, hospitals, and electronics assembly to prevent particle contamination. In international trade, their classification is a high-stakes battleground because the HS Code determines whether they are taxed as a textile accessory or a plastic product.

The Two Main Categories:

  1. Textile Accessories (6217.10.95.xx): Covers made of non-woven fabric (Spunbond), fabric, or treated textile materials. These are classified under "Parts and Accessories of Clothing."
  2. Plastic Articles (3926.90.99.xx): Covers made of plastic, PE (Polyethylene), PVC, or synthetic sheets. These are classified under "Other Articles of Plastics."

⚠️ Critical Distinction:
- Material Composition: If the primary material is plastic film/foil (even if it looks soft) β†’ 3926.90.99.89.
- Material Composition: If the material is non-woven fabric (textile-like, breathable, often white) β†’ 6217.10.95.10 or 95.50.
- Risk: Misdeclaring plastic shoe covers as textiles to avoid higher duties is a common audit trigger.


πŸ“¦ II. HS Code Classification Details (2026 Latest Tariff Rules)

Based on the material composition and regulatory definitions, here are the specific HS Codes for Cleanroom Shoe Covers:

HS Code Product Description Material Logic Application Scenario
6217.10.95.50 Shoe Covers, Textile Type (Other) Non-woven fabric, cotton, or synthetic textiles. Categorized as "Other parts and accessories of garments." High-end cleanrooms: Where breathability and fabric texture are required.
6217.10.95.10 Shoe Covers, Textile Type (General) Non-woven fabric (PE-coated or Spunbond). A "catch-all" for textile shoe covers not specified elsewhere. Standard pharmaceutical/medical cleanrooms: Most common "white" shoe covers.
3926.90.99.89 Shoe Covers, Plastic Type (Other) Plastic, PE, PVC, or synthetic films. Categorized as "Other articles of plastics" (unlisted). Low-cost/Disposable: Clear, blue, or yellow plastic film covers.

πŸ” Key Insight:
- Non-woven is technically a textile product in customs classification, even if it contains plastic fibers, unless it is primarily a plastic sheet bonded to a backing. - Plastic film shoe covers (transparent, crinkly sound) MUST go to 3926.90.99.89.


πŸ’° III. 2026 Tariff Rate Analysis (China Export to US Context)

βœ… Export Origin: China (CN)
βœ… Import Destination: United States (US)
βœ… Applicable Policies: Section 301 (Base + Additional), Section 122, and IEEPA provisions.

🎯 1. 6217.10.95.10 & 6217.10.95.50 (Textile-Based)

Item Content
Base Tariff 14.6% (Standard Ad Valorem for textile accessories)
Section 301 Additional +7.5% (Targeted Section 301 duties on Chinese goods)
Section 122 Duty +10.0% (Additional duty under Section 122 of the Trade Act)
Total Tax Rate 32.1%
Tax Calculation CIF Value Γ— 32.1%
De Minimis Exemption ❌ No (Exempt only for $800 parcels, not commercial shipments)
Legal Path 301:6217 β†’ 301:9903 β†’ Section 122:6217

πŸ“Œ Explanation:
- 14.6% is the standard MFN (Most Favored Nation) rate for "Other parts and accessories of apparel."
- 7.5% is the Section 301 surcharge applied to specific Chinese textile categories.
- 10% is the Section 122 tariff (often applied to certain manufacturing inputs/textiles).
- Combined: These textile shoe covers face a heavy 32.1% tariff burden.


🎯 2. 3926.90.99.89 (Plastic-Based)

Item Content
Base Tariff 5.3% (Standard Ad Valorem for other plastic articles)
Section 301 Additional +7.5% (Section 301 surcharge on plastics)
Section 122 Duty +10.0% (Section 122 surcharge)
Total Tax Rate 22.8%
Tax Calculation CIF Value Γ— 22.8%
De Minimis Exemption ❌ No
Legal Path 301:3926 β†’ 301:9903 β†’ Section 122:3926

πŸ“Œ Explanation:
- 5.3% is the significantly lower base rate for plastic articles compared to textiles.
- 7.5% + 10% are the same punitive additional duties as textiles.
- Combined: Plastic shoe covers face a 22.8% tariff burden.
- Cost Advantage: If your product is plastic-based, you save 9.3% compared to the textile classification (32.1% - 22.8% = 9.3%).


πŸ› οΈ IV. Strategic Customs Clearance & Declaration Guide

βœ… 1. Preparation Checklist (Must-Have Documents)

Document Requirement Purpose
Material Composition Report βœ”οΈ Critical Must explicitly state: "100% Non-woven Polyester" vs. "100% Polyethylene (PE)".
Product Technical Specs βœ”οΈ Thickness (microns), weight (gsm), tear strength.
Photographs (Close-up) βœ”οΈ Show texture: Is it fabric-like (Textile) or shiny/crinkly (Plastic)?
Bill of Materials (BOM) βœ”οΈ Breakdown of raw materials to prove classification.
Commercial Invoice βœ”οΈ Must match the HS Code exactly.
Certificate of Origin βœ”οΈ Provenance for Section 122/301 application.

βœ… 2. Declaration Strategy (The "Material Matters" Rule)

πŸ”₯ Golden Rule: "Texture defines the Tax!"

Scenario Correct Declaration Wrong Declaration Consequence
Product is Non-Woven (White, Fabric-like) 6217.10.95.10 (32.1%) 3926.90.99.89 Customs Audit: Claiming plastic for textile goods. Penalties + Re-classification.
Product is PE/Plastic (Transparent/Blue) 3926.90.99.89 (22.8%) 6217.10.95.10 Overpayment: You paid 32.1% instead of 22.8%. Hard to reclaim later.
Mixed Material (Fabric + Plastic) Depends on Main Component Vague description Delay: Customs requests sample testing (1-2 weeks).

πŸ“Œ Tip: If your non-woven fabric is heavily coated with plastic (>50% plastic by weight or function), you might argue for 3926. However, standard cleanroom non-woven is almost always 6217.


βœ… 3. Special Considerations & Risk Management

Risk Factor Strategy
"Non-Woven" Ambiguity Provide a lab test report confirming the fiber structure (spunbond/meltblown) to justify 6217.
Section 122 Scope Verify if your specific HS Code sub-category is currently under Section 122 enforcement (often changes).
Section 301 Exclusions Check if there are any Exclusion Requests available for your specific cleanroom shoe cover type.
Packaging Do not ship with "Garment Accessories" packaging if declared as "Plastic". Consistency is key.

🌍 V. Global Market Comparison (Cleanroom Shoe Covers)

Destination Recommended HS Code Base Duty Add. Tariffs (China) Total Est. Duty Remarks
πŸ‡ΊπŸ‡Έ USA 6217.10.95.10 / 3926.90.99.89 5.3% - 14.6% +17.5% (301+122) 22.8% - 32.1% High friction for Chinese exports.
πŸ‡ͺπŸ‡Ί EU 6217.10.95.10 / 3926.90.99.89 0% - 5% 0% (No Section 301) 0% - 5% Much lower tariffs than US.
πŸ‡―πŸ‡΅ Japan 6217.10.95.10 / 3926.90.99.89 6% - 8% 0% 6% - 8% Stable market, no punitive tariffs.
πŸ‡¨πŸ‡³ China 6217.10.95.10 / 3926.90.99.89 10% - 15% 0% 10% - 15% Domestic production often tax-exempt.

πŸ“Œ Conclusion: The US market is the most expensive for Chinese shoe covers due to the 17.5% surcharge stack. Exporters to the US must carefully choose between Textile (6217) and Plastic (3926) to minimize the 9.3% rate difference.


πŸ“Œ VI. Common Pitfalls & Avoidance (Lessons Learned)

❌ Pitfall 1: "It's just fabric!"
πŸ‘‰ Reality: Many "non-woven" shoe covers are actually plastic-based.
πŸ‘‰ Action: Check the MIC (Micron) thickness. If it's <0.1mm and crinkles like a bag, it's likely Plastic (3926).

❌ Pitfall 2: Declaring 6217 for Plastic Covers
πŸ‘‰ Reality: Customs officers have "Plastic Shoe Covers" as a high-risk audit category.
πŸ‘‰ Action: If you are a plastic cover manufacturer, declare 3926.90.99.89 immediately.

❌ Pitfall 3: Ignoring Section 122
πŸ‘‰ Reality: Section 122 is a "hidden" 10% tax on certain goods.
πŸ‘‰ Action: Always calculate Base + 301 + 122. Do not forget the 10%.

βœ… Best Practice:

"Know your material, declare the tax, avoid the audit!"
πŸ§ͺ Test your samples. If it's plastic, go 3926. If it's fabric, go 6217. Never guess.


🎯 VII. Final Verdict: How to Optimize Your Costs?

πŸ† The Winner: Plastic Shoe Covers (3926.90.99.89)

  • Why? Lower base tariff (5.3%) results in a Total Duty of 22.8%.
  • Savings: 9.3% less than textile classification (32.1%).

⚠️ The Loser: Textile Shoe Covers (6217.10.95.10)

  • Why? Higher base tariff (14.6%) leads to a Total Duty of 32.1%.
  • When to use: Only if the product requires breathable, fabric-based technology (e.g., anti-static fabric for sensitive electronics) and cannot be made of plastic.

πŸš€ Final Advice:
If your cleanroom requirement allows for plastic (PE/PP) covers, switch production to plastic. The 9.3% tariff saving on large volume orders translates to massive cost reductions. Always verify the exact material composition in your technical datasheet to match the declaration!


✨ Customs Success = Accurate Classification + Precise Material Declaration!
πŸ’Ό Don't let a 9% tax error eat your profit margin!

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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.