Synthetic Leather Shoes with Rubber Outsole
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 |
| 6402993165 | 16.0% | CN | US | Official Doc |
| 6402993145 | 16.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Synthetic Leather Shoes with Rubber Outsole
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Synthetic Leather Footwear
π I. Product Definition & Classification: What Are "Synthetic Leather Shoes"?
Synthetic leather shoes are a dominant category in the global footwear market, characterized by: - Upper Material: Made from plastic/resin-based synthetic leather (not animal hide). - Outsole Material: Made of rubber or plastic. - Construction: Typically assembled with an upper and outsole bonded or stitched together.
In international trade, these shoes are often misclassified, leading to significant tariff discrepancies. The key distinction lies in whether the upper surface is >90% plastic/resin and the material composition of the outsole.
β οΈ Critical Differentiation:
- If the upper is >90% plastic/resin and the outsole is rubber/plastic β 6402.99.31.xx (Lower tariff, 16.0%)
- If the product is considered a "Plastic/Resin Article" rather than a shoe (e.g., non-footwear application) β 3926.90.99.89 (Higher tariff, 22.8%)
- Most synthetic leather shoes with rubber soles fall under 6402.99.31.xx, but strict material testing is required.
π¦ II. HS Code Classification Breakdown (2026 Latest Tariff Rules)
| HS Code | Product Description | Key Criteria | Total Tax |
|---|---|---|---|
3926.90.99.89 |
Plastic/Resin Articles (Other) | Classified as "synthetic leather" as a non-shoe plastic product (e.g., loose sheets, parts, or non-footwear use) | 22.8% |
6402.99.31.45 |
Synthetic Leather Shoes | Upper >90% plastic/resin, rubber/plastic outsole | 16.0% |
6402.99.31.15 |
Synthetic Leather Shoes | Part of a complete shoe; outsole & upper made of rubber/plastic | 16.0% |
6402.99.31.65 |
Man-made Leather Shoes | Upper made of "artificial leather" (plastic/resin), rubber/plastic outsole | 16.0% |
6402.99.31.45 |
Synthetic Leather Shoes | Upper external surface >90% plastic/resin | 16.0% |
π Key Insight:
- The correct HS Code is6402.99.31.xxif the product is finished footwear.
- Misclassifying as3926.90.99.89(plastic articles) leads to a 6.8% tariff penalty (22.8% vs 16.0%).
- All6402.99.31.xxcodes share the same 16.0% total tax rate due to identical material composition rules.
π° III. 2026 Latest Tariff Breakdown (Including Surcharges & Policy Add-ons)
β Applicable Market: United States (US)
β Origin: China (CN)
β Effective Date: 2025β2026 (including Section 301 & 122 clauses)
π― 1. 3926.90.99.89 β Plastic/Resin Articles (Incorrect for Footwear)
| Item | Value |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | +7.5% |
| Section 122 Tariff | +10.0% |
| Total Tax | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Exemption | β Not Applicable (denied for plastic articles) |
| Legal Path | Section 301: 9903.01.25 β Section 122: 9903.10.46 β HTSUS: 3926.90.99.89 |
π Why It Happens:
- If customs officers reject the "footwear" classification (e.g., due to unclear material specs), they reclassify as "plastic articles".
- Avoid this by providing clear material composition certificates.
π― 2. 6402.99.31.xx β Synthetic Leather Shoes (Correct Classification)
| Item | Value |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | +10.0% |
| Total Tax | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Exemption | β Not Applicable (footwear is excluded) |
| Legal Path | Section 122: 9903.10.46 β HTSUS: 6402.99.31.xx |
π Why It Happens:
- Section 122 Tariff (10%) applies to all footwear from China.
- No Section 301 surcharge (7.5%) for 6402 shoes, saving 7.5% compared to3926!
- Total savings: 6.8% tax difference (22.8% vs 16.0%).
π οΈ IV. Customs Clearance Practical Tips (Avoid Pitfalls)
β 1. Documentation Checklist (Non-negotiable)
| Document | Required? | Purpose |
|---|---|---|
| β Material Composition Certificate | βοΈ | Prove upper is >90% plastic/resin, not animal leather |
| β Outsole Material Test Report | βοΈ | Confirm rubber/plastic composition (not fabric/leather) |
| β Product Photos (Lateral/Bottom/Upper) | βοΈ | Show shoe structure, not plastic sheets |
| β Commercial Invoice | βοΈ | Must state "Synthetic Leather Shoes with Rubber Outsole" |
| β Packing List | βοΈ | Indicate unit packaging (avoid "bulk plastic" description) |
| β Brand/Model Info | βοΈ | Avoid generic terms like "plastic shoe" |
β 2. Declaration Strategy (Golden Rule)
π₯ "Specify 'Synthetic Leather Shoes', Not 'Plastic Articles'!"
| Scenario | Correct Declaration | Wrong Declaration |
|---|---|---|
| Finished Synthetic Shoes | 6402.99.31.45 β "Synthetic Leather Shoes" |
3926.90.99.89 β "Plastic Sheet" |
| Shoes + Plastic Packaging | Ship as "Shoes" | Split packaging β Higher tax |
| Unclear Material | Provide test report | Guessing β 22.8% tax |
| OEM/Custom Orders | Include customer specs | Generic "shoes" β Audit risk |
β 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Mixed Materials (e.g., fabric + synthetic leather) | If >90% plastic/resin β 6402.99.31.xx |
| Shoes with Leather Lining | If outer surface is synthetic leather β 6402.99.31.xx |
| OEM Custom Designs | Provide design drawings to confirm "shoe" status |
| Small Batch Imports | Pre-clearance via CBP to avoid reclassification |
π V. Global Market Comparison (2026 Tariff Landscape)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.31.45 |
16.0% | None | Avoid 3926 (22.8%) |
| π¨π³ China | 6402.99.31.45 |
5% | CCC | No Section 122 |
| πͺπΊ EU | 6402.99.31.45 |
0% (CE) | CE + REACH | No Section 122 |
| π¬π§ UK | 6402.99.31.45 |
6% | UKCA | No Section 122 |
| π―π΅ Japan | 6402.99.31.45 |
0% | PSE | No Section 122 |
π Conclusion:
- USA is the only market with Section 122 surcharge (10%) for footwear.
- Correct classification saves 6.8% compared to plastic articles.
- EU/UK/Japan offer zero tariff for compliant footwear.
π VI. Common Mistakes & Pitfalls (Lessons Learned)
β Mistake 1: Calling "Synthetic Leather Shoes" "Plastic Articles"
π Consequence: Tax jumps from 16.0% β 22.8% (6.8% loss) + audit risk.
β Mistake 2: Not providing material composition tests
π Consequence: Customs reclassifies as 3926 β higher tax.
β Mistake 3: Using vague terms like "Synthetic Shoe" or "Rubber Shoe"
π Consequence: HS Code ambiguity β Delayed clearance.
β Mistake 4: Splitting "Shoes + Packaging" for shipping
π Consequence: Packaging taxed separately β higher total cost.
β Best Practice:
βDeclare as: βSynthetic Leather Shoes with Rubber Outsole, Upper 90% Plastic/Resin, Outsole Rubberββ
Attach: Material Test Report + Product Photos + Invoice
π― VII. Conclusion: Precision Classification = Profit Protection!
π― Remember This Rule:
πΉ "Footwear = 6402 (16%), Plastic = 3926 (22.8%)"
πΉ "Synthetic Leather Shoes β 6402.99.31.xx"
πΉ "Section 122 (10%) applies, but Section 301 (7.5%) does NOT!"
π Pro Tip:
If your shoes are made in Vietnam, Mexico, Thailand, or Malaysia, you may qualify for Section 122 exemption (tariff as low as 6.0%).
Always apply for a Pre-Ruling from CBP to confirm classification!
π£ Take Action Now:
π Contact a licensed Customs Broker + Provide Product Photos + Apply for HS Code Pre-Ruling
π Ensure your Synthetic Leather Shoes clear customs smoothly, save 6.8% tax, and maximize profits!
β¨ Professional Clearance Starts with Precise Classification!
πΌ Every dollar of tax savings matters!
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.