Split Leather Insoles
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6406906000 | 17.5% | CN | US | Official Doc |
AI Analysis
π Split Leather Insoles (Removable Insoles)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: What Exactly Are "Split Leather Insoles"?
Split Leather Insoles are removable footwear components made from the lower layer of leather (the "split" layer, as opposed to the full-grain top layer). In international trade, they fall under the broader category of Footwear Parts.
Key Distinction:
- Not Footwear: They are parts of footwear, not complete shoes or boots.
- Not Outer Soles: They are removable insoles, distinct from attached outsoles or midsoles.
- Material Specifics: Made of leather (specifically split leather). If made of rubber, plastic, or textile, the HS code would be different.
β οΈ Critical Classification Point:
- If the item is a removable insole/heel cushion β It is a part of footwear.
- Material: Leather β Directs to Chapter 64.06.
- Do NOT classify as finished footwear (Chapter 64.01-64.05) or textile parts (if leather is primary).
π¦ II. HS Code Classification Details (2026 Latest Tariff Authority)
| HS Code | Product Description | Application Scenario | Material |
|---|---|---|---|
6406.90.60.00 |
Parts of footwear: Other: Of other materials: Of leather | Removable insoles, heel cushions, gaiters, leg guards | β Leather (Split) |
π Key Reminder:
- HS Code 6406 covers "Parts of footwear."
- Subheading 6406.90 covers "Other parts" (not uppers or outer soles).
- Final subheading 6406.90.60 specifies "Of leather."
- This is the ONLY correct HS code for split leather insoles under the provided data.
π° III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 onwards
π― 6406.90.60.00 ββ Split Leather Insoles (Parts of Footwear)
| Item | Content |
|---|---|
| Base Tariff Rate | 0.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Additional tariff for Chinese origin) |
| Total Tariff Rate | 7.5% |
| Tax Calculation | CIF Value Γ 7.5% |
| De Minimis Exemption? | β NO (Value must be declared; no de minimis exemption for this category under current rules) |
| Legal Authority Path | HTSUS:6406.90.60.00 β USITC Footnote: Section 301 β IEEPA Surcharge |
π Explanation:
- Base Rate 0%: Parts of footwear made of leather generally have a low or zero base MFN rate.
- 7.5% Surcharge: This is the specific additional tariff applied to Chinese-origin goods under Section 301 (Trade Act of 1974).
- Total 7.5%: This is significantly lower than high-tech goods (which can be 25%+) but still a direct cost add-on.
- No Exemptions: Unlike some consumer goods, footwear parts often do not qualify for de minimis (Section 321) exemption if classified under specific restricted codes, or if the shipment value exceeds $800. Always declare accurately.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist
| Document | Required | Notes |
|---|---|---|
| β Commercial Invoice | βοΈ | Must clearly state "Split Leather Insoles" and HS Code 6406.90.60.00 |
| β Packing List | βοΈ | List quantity, weight, and material composition |
| β Material Composition Proof | βοΈ | Certificate confirming "100% Leather (Split)" β Critical for correct HS code |
| β Product Photos | βοΈ | Show the insoles clearly, including any stitching, shape, and packaging |
| β Country of Origin Certificate | βοΈ | If claiming non-China origin (to avoid 7.5%), but if from China, state clearly |
π‘ Pro Tip:
Misclassifying as "Textile Insoles" (HS 6406.90.90) or "Footwear Accessories" (Chapter 96) can lead to audits, penalties, and retroactive duties. Leather is the key keyword.
β 2. Declaration Tips (Key Mantras)
π₯ "Material First, Part Second, Leather Explicit, Code Precise!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Split Leather Insoles | 6406.90.60.00 - "Removable Insoles, Split Leather" |
"Insoles" (too vague) β Risk of reclassification |
| Rubber/Plastic Insoles | 6406.90.90.00 or similar |
6406.90.60.00 β Wrong Material, leads to fines |
| Attached Insoles (in shoes) | Part of Shoe (6401-6405) | 6406.90.60.00 β Wrong Product Type |
| Leather Heel Counters | 6406.90.60.00 |
Misclassified as "Leather Goods" (Chapter 42) β Higher Duty |
β 3. Special Cases & Handling
| Situation | Handling Advice |
|---|---|
| Mixed Material Insoles (e.g., leather top, foam bottom) | If leather is the essential character, classify as leather (6406.90.60.00). If not, it may be classified as foam/plastic. Provide detailed material breakdown. |
| OEM Private Label | Invoice must match the brand and description exactly. Avoid generic "Insoles" if specific leather type is known. |
| Sample Shipments | Still subject to 7.5% if over de minimis threshold. Mark as "Samples - Not for Resale" but declare value. |
| Return of Defective Goods | If returning faulty leather insoles, provide Proof of Export and Damage Report to avoid double taxation. |
π V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 6406.90.60.00 |
7.5% (China Origin) | Base 0% + 7.5% Section 301 |
| π¨π³ China | 6406.90.60.00 |
~5-10% | Import duty on footwear parts |
| πͺπΊ EU | 6406.90.90 |
Varies by leather type | No Section 301 equivalent, but different subheadings |
| π¬π§ UK | 6406.90.90 |
4.5% | Post-Brexit tariff schedule |
π Conclusion:
- USA is unique in applying the 7.5% Section 301 surcharge on Chinese footwear parts.
- Material verification is critical: If the leather is not genuine split leather (e.g., synthetic split), the HS code and tariff change completely.
π VI. Common Errors & Pitfall Guide (Lessons Learned)
β Error 1: Declaring as "Leather Goods" (Chapter 42)
π Consequence: Wrong chapter β HS code mismatch β Shipment held at customs. Footwear parts belong in Chapter 64.
β Error 2: Ignoring the "Split" vs. "Full Grain" distinction
π Consequence: While both are leather, misdeclaration of material composition can lead to fraud investigations if audit reveals cheaper material.
β Error 3: Not declaring Section 301 surcharge impact
π Consequence: Underpricing CIF value β Seizure of goods. Always include the 7.5% in landed cost calculations.
β Error 4: Classifying removable insoles as "Textiles"
π Consequence: If the main component is leather, textile classification is incorrect. Auditors will check material content.
β Correct Declaration Example:
"Removable Footwear Insoles, Split Leather, Size 10, HS 6406.90.60.00, Country of Origin: China"
π― VII. Conclusion: Professional Classification Saves Money!
π― Remember This Mantra:
πΉ "Parts of Footwear, Chapter 64, Leather Split is 60.00, 7.5% is the rule!"
πΉ "Leather Means 6406.90.60, Textile Means Different Line, Don't Mix Them Up or Lose Your Fine!"
π Tips:
- If your insoles are made of synthetic split leather (PU/PE), they may fall under 6406.90.90 (other materials), which might have different surcharges.
- Always provide a Material Safety Data Sheet (MSDS) or Composition Certificate if requested by customs.
- For bulk shipments, consider applying for a Binding Ruling from US CBP to confirm HS code classification in advance.
π£ Immediate Action:
π Consult a Customs Broker + Provide Material Composition Certificate + Accurate HS Code Declaration
π Ensure your Split Leather Insoles clear customs smoothly with zero delays and accurate duty payment!
β¨ Professional Customs Clearance Starts with Accurate Classification!
πΌ Every Percent in Tariff Matters β Get It Right the First Time!
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.