Shoe Heel Repair Patch
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6406903060 | 15.3% | CN | US | Official Doc |
| 6406105000 | 43.7% | CN | US | Official Doc |
| 6401999000 | 47.5% | CN | US | Official Doc |
| 3926902500 | 24.0% | CN | US | Official Doc |
| 3926909989 | 22.8% | CN | US | Official Doc |
AI Analysis
π Shoe Heel Repair Patch (Shoe Accessories)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy
π I. Product Definition & Classification: Do You Really Understand "Shoe Heel Repair Patches"?
Shoe Heel Repair Patches are essential accessories used to restore, reinforce, or decorate the heel area of footwear. In international trade, their classification depends heavily on their material composition, specific form (whether they are separate pieces or part of the sole), and intended use. They generally fall under Chapter 64 (Footwear, Leggings and Parts Thereof) or Chapter 39 (Articles of Plastics).
β οΈ Key Distinction Points:
- If the patch is a distinct part/accessory specifically for shoes (like a heel counter or pad), it typically falls under 6406.
- If the patch is primarily a plastic/rubber sheet not specifically designed as a shoe part, it might fall under 3926.
- Material matters: Rubber, plastic, and leather composites each have different sub-heading nuances.
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Applicable Scenario | Material/Feature |
|---|---|---|---|
6406.90.30.60 |
Shoe parts (Heel pads/caps); Form matches, material usually rubber or plastic. | Standard heel repair patches, heel caps. | Rubber/Plastic |
6401.99.90.00 |
Other waterproof footwear; Outer sole/components made of rubber/plastic. | Patches with waterproofing function, integral to waterproof shoe structure. | Rubber/Plastic (Waterproof) |
3926.90.25.00 |
Other articles of plastics; Shoe accessories made of plastic/rubber composite. | Generic plastic/rubber patches not strictly defined as "footwear parts" in 6406. | Plastic/Rubber Composite |
6406.10.50.00 |
Shoe parts; Other articles of footwear; Material doesn't conflict with upper parts. | General shoe parts, fallback category for unclear heel components. | Mixed Materials |
6406.10.90.90 |
Parts of footwear; Heel pads and similar articles; Matches upper part categories. | Heel pads and similar articles; No obvious material conflict with uppers. | General Footwear Parts |
π Key Reminder:
- 6406.90.30.60 is often the most accurate fit for dedicated heel repair patches if they are recognized as distinct "heel pads/caps."
- If the patch is a generic plastic sheet cut to shape, customs might lean towards 3926.90.25.00.
- 6401.99.90.00 applies only if the patch is integral to waterproof footwear specifications.
π° III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: 2025/2026 Tariff Schedule
π― 1. 6406.90.30.60 ββ Shoe Parts (Heel Pads/Caps)
| Item | Detail |
|---|---|
| Base Tariff | 5.3% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 15.3% |
| Tax Calculation | CIF Value Γ 15.3% |
| De Minimis Exemption | β Not Eligible (High tariff items often excluded) |
| Legal Basis Path | HTSUS:6406.90.30.60 β Section 122: 10% |
π Explanation:
- This is the lowest risk and cost option among the 64xx codes for dedicated heel parts.
- Section 122 is a specific punitive tariff often applied to certain Chinese goods.
- Total 15.3% is manageable but must be declared accurately.
π― 2. 6401.99.90.00 ββ Other Waterproof Footwear Parts
| Item | Detail |
|---|---|
| Base Tariff | 37.5% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 47.5% |
| Tax Calculation | CIF Value Γ 47.5% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:6401.99.90.00 β Section 122: 10% |
π Warning:
- This code is for waterproof footwear components.
- Unless your patch is explicitly marketed as part of a waterproof shoe system, avoid this code.
- 47.5% is extremely high and will destroy profit margins.
π― 3. 3926.90.25.00 ββ Other Plastic Articles (Shoe Accessories)
| Item | Detail |
|---|---|
| Base Tariff | 6.5% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 24.0% |
| Tax Calculation | CIF Value Γ 24.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:3926.90.25.00 β Section 301: 7.5% β Section 122: 10% |
π Analysis:
- If customs reclassifies your product as a "plastic article" rather than a "shoe part," this is a likely fallback.
- 24.0% is moderate.
- Key Difference: The 7.5% Section 301 tariff applies here, unlike the 0% in 6406.90.30.60.
π― 4. 6406.10.50.00 ββ Other Footwear Parts
| Item | Detail |
|---|---|
| Base Tariff | 26.2% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 43.7% |
| Tax Calculation | CIF Value Γ 43.7% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:6406.10.50.00 β Section 301: 7.5% β Section 122: 10% |
π Analysis:
- This is a "catch-all" for other shoe parts.
- 43.7% is high due to the 7.5% Section 301 addition.
- Only use if the product does not fit neatly into 6406.90.30.60.
π― 5. 6406.10.90.90 β Parts of Footwear (Other)
| Item | Detail |
|---|---|
| Base Tariff | 4.5% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff Rate | 22.0% |
| Tax Calculation | CIF Value Γ 22.0% |
| De Minimis Exemption | β Not Eligible |
| Legal Basis Path | HTSUS:6406.10.90.90 β Section 301: 7.5% β Section 122: 10% |
π Analysis:
- Low base rate (4.5%), but the 7.5% Section 301 pushes the total to 22.0%.
- This is a viable alternative if6406.90.30.60is contested, but 15.3% is still better.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Documentation Checklist (Non-Negotiable)
| Document | Required | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must detail material (rubber/plastic/leather composite), dimensions, and function. |
| β Product Photos | βοΈ | Clear images of the patch, showing thickness, texture, and application method. |
| β Commercial Invoice | βοΈ | Clearly state "Shoe Heel Repair Patch β Part of Footwear" NOT "Plastic Sheet." |
| β HS Code Pre-Ruling | βοΈ | Highly recommended for 6406.90.30.60 vs 3926.90.25.00 debate. |
| β Origin Certificate | βοΈ | If applying for any potential exemptions (though Section 122 is strict). |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Be Specific: 'Shoe Part,' Not 'Plastic Part'!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Dedicated Heel Patch | 6406.90.30.60 β "Heel Pad for Shoes" |
Describe as "Plastic Patch" β 3926.90.25.00 (24.0%) |
| Waterproof Heel Cap | 6401.99.90.00 β "Waterproof Footwear Component" |
General description β 6406.90.30.60 (15.3%) Wait, 47.5% is worse! Avoid unless necessary. |
| Generic Rubber Sheet | 3926.90.25.00 β "Plastic/Rubber Article" |
Try to force 6406 β Risk of reclassification + penalties |
π Note on
6401.99.90.00: Even though it sounds like a part, the 47.5% rate is punitive. Only use if the product is explicitly a component of waterproof boots and not a standalone repair patch.
β 3. Special Handling Cases
| Situation | Handling Advice |
|---|---|
| Composite Material | If made of leather + rubber, provide material breakdown. Customs may lean towards 6406 if footwear-specific. |
| OEM/Custom Labels | Ensure the description matches the final use (shoe repair). |
| Small Quantity Samples | Still subject to tariff. Do not assume de minimis applies to 15%+ tariffs. |
| Dispute on Classification | If Customs questions 6406.90.30.60, be ready to prove it is a sole/heel part, not a general plastic good. |
π V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification | Remarks |
|---|---|---|---|---|
| πΊπΈ USA | 6406.90.30.60 |
15.3% | None | Best rate for dedicated parts. Avoid 3926 (24%) and 6401 (47.5%). |
| π¨π³ China | 6406.90.30.60 |
~5-7% | RoHS/REACH | Lower base tariff, no Section 122. |
| πͺπΊ EU | 6406.90.30 |
~4.5-6.5% | CE/REACH | No Section 122 equivalent, but check VAT. |
| π¬π§ UK | 6406.90.30 |
~5-6% | UKCA | Post-Brexit rules apply. |
| π¦πΊ Australia | 6406.90.30 |
~5% | G-Mark | No major additional tariffs. |
π Conclusion:
- USA is the most complex market due to Section 122 and Section 301 tariffs.
- Correct classification to6406.90.30.60saves you 8.7% vs3926.90.25.00and 32.2% vs6401.99.90.00.
- Always prioritize6406.90.30.60for dedicated heel repair patches.
π VI. Common Errors & Pitfalls (Blood-Teaching Lessons)
β Error 1: Declaring as "Plastic Patch" β 3926.90.25.00
π Consequence: 24.0% tariff instead of 15.3%. Unnecessary cost increase.
β Error 2: Declaring as "Waterproof Footwear" β 6401.99.90.00
π Consequence: 47.5% tariff. Disaster! Only for integral waterproof components.
β Error 3: Using vague terms like "Rubber Sheet"
π Consequence: Customs may assign a higher duty rate or require reclassification, causing delays.
β Error 4: Ignoring Section 122
π Consequence: Underpayment of the 10% Section 122 tariff. Leads to penalties and interest.
β Correct Approach:
"Shoe Heel Repair Patch β Rubber/Plastic Composite β Part of Footwear β HTS 6406.90.30.60"
π― VII. Conclusion: Precision Pays!
π― Remember the Mantra:
πΉ "6406.90.30.60 is King: 15.3% Total."
πΉ "3926 is the Trap: 24.0% Total."
πΉ "6401 is the Abyss: 47.5% Total."
π Pro Tip:
- If your product is a generic plastic sheet cut to size, be prepared for 3926.90.25.00 (24.0%).
- If it is a molded heel patch, fight for 6406.90.30.60 (15.3%).
- Always apply for an Advance Ruling if the value of the shipment is high.
π£ Immediate Action:
π Verify Material & Function β Select
6406.90.30.60β Declare Accurately
π Save 8.7% to 32.2% in Tariffs!
πΌ Your Profit Margin Depends on This HS Code!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Cent Saved is Pure Profit!
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.