Synthetic Leather Rubber Sole Shoes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 6402993145 | 16.0% | CN | US | Official Doc |
| 6402993115 | 16.0% | CN | US | Official Doc |
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AI Analysis
π Synthetic Leather Rubber Sole Shoes (Synthetic Leather Uppers, Rubber Outsoles)
π HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Compliance Strategy
π 1. Product Definition & Classification: Understanding "Synthetic Leather & Rubber Shoes"
These shoes are footwear where the upper is made of synthetic leather (a man-made material, typically polyurethane or PVC) and the outsole is made of rubber. In international trade, the classification depends heavily on whether customs authorities view the item as a "footwear component" (part) or a "complete article of footwear" (end product).
β οΈ Key Distinction:
- If the item is a standalone shoe with an upper and sole attached β Classified under Chapter 64 (Footwear).
- If the item is just a synthetic leather panel intended to be made into a shoe later β Classified under Chapter 39 (Plastics).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Logic |
|---|---|---|---|
3926.90.99.89 |
Synthetic Leather Upper (as a component/part) | Standalone synthetic leather panels, not yet assembled into shoes | β Treated as Plastic/Synthetic Resin Article |
6402.99.31.45 |
Complete Shoe (Synthetic Leather Upper + Rubber Sole) | Finished retail shoes, consumer-ready footwear | β Treated as Footwear with Rubber/Plastic Outer Sole |
6402.99.31.15 |
Complete Shoe (Composite: Rubber/Plastic Materials) | Footwear where both upper and sole meet rubber/plastic criteria | β Treated as Footwear Component/Article |
π Critical Reminder:
-3926.90.99.89: Applies if the goods are declared as "Synthetic Leather Parts" (e.g., loose uppers).
-6402.99.31.45/6402.99.31.15: Applies if the goods are declared as "Finished Shoes" (uppers already attached to soles).
- Risk: Misclassifying finished shoes as "parts" (3926) or vice versa can lead to significant tax differences and customs delays.
π° 3. 2026 Latest Tariff Rate Breakdown (Including Duties, Surtaxes, Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2025 November 10 onwards (including subsequent imports)
π― 1. 3926.90.99.89 ββ Synthetic Leather Upper (Plastic Article)
| Item | Content |
|---|---|
| Base Duty Rate | 5.3% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Surtax | +10% (Specific to this classification) |
| Total Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible (High tariff rate exceeds threshold) |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301: 7.5% β Section 122: 10% |
π Explanation:
- Since this code treats the item as a plastic/synthetic resin product, it attracts the Section 122 surcharge (10%) in addition to Section 301 tariffs.
- Total 22.8% is moderate but higher than standard footwear due to the "plastic component" classification.
π― 2. 6402.99.31.45 & 6402.99.31.15 ββ Complete Footwear (Rubber/Plastic Sole)
| Item | Content |
|---|---|
| Base Duty Rate | 6.0% (ad valorem) |
| Surtax (Section 301) | 0.0% (Exempt from general 301 surtax in this specific subheading) |
| Section 122 Surtax | +10% (Applies to footwear components/articles under specific conditions) |
| Total Rate | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:6402.99.31.xx β Section 122: 10% |
π Key Advantage:
- Only 16.0% Total Tax vs. 22.8% for plastic parts.
- Zero Section 301 Surcharge: Unlike general plastics, this specific footwear subheading does not carry the standard 7.5% Section 301 surtax, saving significant costs.
- Note: Both6402.99.31.45and6402.99.31.15share the same 16.0% rate. The choice depends on precise material definition (e.g., exact rubber vs. plastic sole ratio).
π οΈ 4. Customs Clearance Practical Advice (Field Pitfall Avoidance Guide)
β 1. Required Documentation Checklist
| Document | Mandatory? | Description |
|---|---|---|
| β Product Specification Sheet | βοΈ | Must clearly state: Upper Material: Synthetic Leather; Sole Material: Rubber. |
| β Physical Samples / Photos | βοΈ | Show attached sole and upper. Must look like a finished shoe, not a loose panel. |
| β Commercial Invoice | βοΈ | Description must read: "Synthetic Leather Rubber Sole Shoes" or "Finished Footwear". Do not write "Synthetic Leather Parts". |
| β Material Composition Statement | βοΈ | Confirm sole is Rubber (not plastic/TPU) to qualify for 6402 rather than 6405/6406 if applicable. |
| β Packing List | βοΈ | Indicate quantity, weight, and packaging type. |
β 2. Declaration Tips (Key Mnemonic)
π₯ "Shoes as Shoes, Tax is 16%; Parts as Plastic, Tax is 22.8%!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| Finished Shoes (Upper + Sole attached) | HS: 6402.99.31.45 or .15Desc: "Synthetic Leather Rubber Sole Shoes" |
Declaring as "Synthetic Leather Parts" β 22.8% Tax + High Risk |
| Loose Uppers Only (Not attached to sole) | HS: 3926.90.99.89Desc: "Synthetic Leather Shoe Uppers" |
Declaring as "Shoes" β Misdeclaration + Penalty |
| Mixed Orders (Some finished, some parts) | Separate Lines on Invoice | Combining into one line β Customs Audit |
β 3. Special Handling Cases
| Case | Recommendation |
|---|---|
| OEM Custom Shoes | Provide design sketches to prove it is a finished article, not a component. |
| Rubber vs. Plastic Sole | Ensure sole is natural or synthetic rubber. If it is TPU/Plastic, it may still fall under 6402 but verify exact HTS subheading. |
| Section 122 Applicable? | Both codes above include 10% Section 122. Ensure origin is China to apply correctly. Non-China origins may have different rates. |
| De Minimis (Section 321) | Not Applicable. Both 16% and 22.8% exceed the de minimis threshold for duty-free entry. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax Rate | Notes |
|---|---|---|---|
| πΊπΈ USA | 6402.99.31.45 |
16.0% | Best option. Avoid 3926 (22.8%). |
| π¨π³ China | 6402.99.31.45 |
5-10% | Standard import duty + VAT. |
| πͺπΊ EU | 6402.99.31.45 |
~10% | No Section 122/301 surcharges. |
| π¬π§ UK | 6402.99.31.45 |
~10% | Post-Brexit tariffs. |
π Conclusion:
- For US Imports: Always declare as Finished Footwear (6402) if the shoes are assembled. This saves 6.8% in total tax compared to classifying as plastic parts (3926).
- Documentation is Key: The invoice must clearly state "Shoes" and "Rubber Sole" to justify the6402classification.
π 6. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Declaring finished shoes as "Synthetic Leather Parts" to avoid footwear quotas (if any).
π Result: Higher tax (22.8% vs 16.0%) + Potential penalty for misclassification.
β Mistake 2: Not specifying "Rubber Sole" in the description.
π Result: Customs may default to higher-duty plastic footwear codes or demand reclassification.
β Mistake 3: Assuming Section 301 applies to all footwear.
π Result: Unexpected costs. Section 301 surcharge is 0% for these specific 6402 codes!
β Correct Practice:
"Finished Synthetic Leather Shoes, Rubber Sole, Model XYZ, Lining: Fabric, Outsole: Rubber, Upper: Synthetic Leather"
π― 7. Conclusion: Professional Declaration, Cost Optimization!
π― Remember the Rule:
πΉ "Finished Shoes = 16% Tax (Best Option)"
πΉ "Loose Parts = 22.8% Tax (Higher Cost)"
πΉ "Always Declare as Footwear if Assembled!"
π Pro Tip:
- If you are importing large volumes, consider Advance Rulings from CBP to lock in the 6402 classification.
- Verify if your specific rubber sole material qualifies for any exemptions under Section 122.
π£ Immediate Action:
π Consult your customs broker with product photos.
π Update your Commercial Invoice to explicitly state "Rubber Sole" and "Synthetic Leather Upper".
π Optimize your tariff cost by 6.8% with correct classification!
β¨ Professional Clearance, Start with Accurate Classification!
πΌ Every Percent Matters in International Trade!
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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.