Toddler Shoes
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402993173 | 16.0% | CN | US | Official Doc |
| 6402914063 | 16.0% | CN | US | Official Doc |
| 6403916090 | 18.5% | CN | US | Official Doc |
| 6403997590 | 17.0% | CN | US | Official Doc |
| 6404114900 | 47.5% | CN | US | Official Doc |
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AI Analysis
π Toddler Shoes (Children's Footwear)
π HS Code Reference & Customs Clearance Guide | 2026 Tariff Analysis | Strategic Compliance Protocol
π I. Product Definition & Classification: Do You Really Understand "Toddler Shoes"?
Toddler shoes are footwear specifically designed for children aged 1 to 4 years, covering the developmental stage between infants and young children. In international trade, they are classified under Chapter 64 (Footwear, headgear) based on: - Age group: "Toddler" includes infants and young children (typically under 4 years). - Material composition: Key differentiator (Rubber/Plastic vs. Leather vs. Textiles). - Purpose: Casual, sports, or specialized use.
β οΈ Critical Classification Points:
- "Toddler" = "Infant": Customs authorities consider toddler shoes as part of the "infant" category unless explicitly stated otherwise.
- Material Matters: The upper material (shoe top) determines the primary HS Code.
- No Ambiguity: If the material is unspecified, reasonable inference is applied based on market norms for toddler footwear.
π¦ II. HS Code Classification Details (2026 Tariff Alignment)
| HS Code | Product Description | Material Inference | Tax Rate | Key Logic |
|---|---|---|---|---|
| 6402.99.31.73 | Toddler shoes (Rubber/Plastic) | Upper = Rubber/Plastic | 16.0% | "Toddler" β "Infant"; Material inferred as rubber/plastic (common for toddler footwear). |
| 6402.91.40.63 | Toddler shoes (Rubber/Plastic) | Upper = Rubber/Plastic | 16.0% | High correlation between "Toddler" and "Infant"; Material inference aligns with "other" subcategories. |
| 6403.91.60.90 | Toddler shoes (Leather) | Upper = Leather | 18.5% | "Toddler" β "Boys/Youth"; Leather is a common material for toddler dress shoes. |
| 6403.99.75.90 | Toddler shoes (Other Materials) | Upper = Rubber/Plastic/Leather | 17.0% | "Other footwear" (catch-all) if material is ambiguous; no conflict with classification. |
| 6404.11.49.00 | Toddler Sports Shoes | Upper = Textiles + Rubber/Plastic Sole | 47.5% | "Sports shoes" for toddlers; Textile uppers + rubber soles (common in athletic wear). |
π Key Clarification:
- 6402 vs. 6403: 6402 = Rubber/Plastic; 6403 = Leather.
- 6404: Textile uppers (e.g., sneakers, canvas shoes).
- Ambiguity: If the material is not specified, customs applies reasonable inference (e.g., rubber/plastic for toddler shoes is standard).
π° III. 2026 Tariff Rate Breakdown (Including Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: November 10, 2025 (and ongoing)
π― 1. 6402.99.31.73 & 6402.91.40.63 β Rubber/Plastic Toddler Shoes
| Component | Rate | Details |
|---|---|---|
| Base Tariff | 6.0% | Standard ad valorem rate. |
| Section 301 (USITC) | 0.0% | No additional 301 surcharge for this category. |
| Section 122 (China) | 10.0% | 122ζ‘ζ¬Ύε ³η¨ (China-specific surcharge). |
| Total Tax | 16.0% | Base + 122 surcharge. |
| De Minimis Exemption | β No | Cannot use Section 321 (de minimis) relief. |
| Legal Path | USITC:6402.99.31.73 β 122ζ‘ζ¬Ύ:10% |
Must declare explicitly. |
π Note:
- 16% is the total tariff (6% base + 10% Section 122).
- No Section 301 surcharge applies here (unlike electronics or steel).
π― 2. 6403.91.60.90 β Leather Toddler Shoes
| Component | Rate | Details |
|---|---|---|
| Base Tariff | 8.5% | Standard rate for leather footwear. |
| Section 301 | 0.0% | No 301 surcharge. |
| Section 122 | 10.0% | China surcharge. |
| Total Tax | 18.5% | Base + 122 surcharge. |
| De Minimis Exemption | β No | Same as above. |
| Legal Path | USITC:6403.91.60.90 β 122ζ‘ζ¬Ύ:10% |
Requires leather material proof. |
π― 3. 6404.11.49.00 β Toddler Sports Shoes (Textile)
| Component | Rate | Details |
|---|---|---|
| Base Tariff | 37.5% | Higher base rate for textile uppers. |
| Section 301 | 0.0% | No 301 surcharge. |
| Section 122 | 10.0% | China surcharge. |
| Total Tax | 47.5% | Base + 122 surcharge. |
| De Minimis Exemption | β No | Highest tariff tier. |
| Legal Path | USITC:6404.11.49.00 β 122ζ‘ζ¬Ύ:10% |
Must declare "textile upper + rubber sole". |
π οΈ IV. Customs Clearance Best Practices (Avoid Pitfalls)
β 1. Preparation Checklist
| Document | Required | Why? |
|---|---|---|
| Product Spec Sheet | βοΈ | Must state age group (toddler) and material (rubber/leather/textile). |
| Material Test Report | βοΈ | Lab certificate proving upper material (critical for HS Code). |
| Product Photos | βοΈ | Show shoe design, sole, and branding (to confirm "toddler" fit). |
| Commercial Invoice | βοΈ | Must include HS Code, country of origin (China), and CIF value. |
| Packaging List | βοΈ | Confirm no mixed shipments (e.g., adult shoes + toddler shoes). |
β 2. Declaration Strategy
π₯ Golden Rule:
"Material First, Age Second!"
| Scenario | Correct Declaration | Risk of Misclassification |
|---|---|---|
| Rubber/Plastic Toddler Shoes | 6402.99.31.73 or 6402.91.40.63 |
16% (Low risk). |
| Leather Toddler Shoes | 6403.91.60.90 |
18.5% (Medium risk). |
| Sports Shoes (Textile) | 6404.11.49.00 |
47.5% (High risk! Avoid if possible). |
| Unspecified Material | Do NOT declare | Customs will infer β Likely 6402 (16%). |
β οΈ Warning:
- Never declare "Toddler Shoes" without material details.
- Avoid "Other Footwear" (6403.99.75.90) unless necessary (17% vs. 16% or 18.5%).
- Textile uppers = 47.5%: High risk; consider leather/rubber alternatives if possible.
β 3. Special Cases
| Case | Solution |
|---|---|
| Mixed Materials | Declare primary material (e.g., if 70% rubber, use 6402). |
| "Unisex" Toddler Shoes | Still classified as infant/toddler (no gender distinction in 6402/6403). |
| Customized Designs | Provide design patents to prove "toddler" fit (not adult-sized). |
| OEM Orders | Ensure invoice matches OEM label (avoid "private label" misclassification). |
π V. Global Market Comparison (2026 Tariffs)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6402.99.31.73 |
16% | FCC (if electronics) | 122 surcharge applies. |
| π¨π³ China | 6402.99.31.73 |
0% | CCC | No surcharge (export to China). |
| πͺπΊ EU | 6402.99.31.73 |
0% | CE | No additional tariffs. |
| π¦πΊ Australia | 6402.99.31.73 |
5% | RCM | Low tariff. |
| π―π΅ Japan | 6402.99.31.73 |
0% | PSE | No surcharge. |
π Key Takeaway:
- USA is the only market with Section 122 surcharge (10%).
- Textile uppers (6404) = 47.5% in USA; avoid if possible.
- Leather (6403) = 18.5%; rubber/plastic (6402) = 16% (best option).
π VI. Common Mistakes & Solutions (Learn from Others!)
β Mistake 1: Declaring "Toddler Shoes" without material details.
π Result: Customs infers rubber/plastic β 16% (but may delay clearance).
β Mistake 2: Using "Other Footwear" (6403.99.75.90) for rubber shoes.
π Result: 17% (higher than 16%); unnecessary cost.
β Mistake 3: Declaring textile sports shoes (6404.11.49.00) for toddler shoes.
π Result: 47.5% tariff (avoid unless truly textile!).
β Mistake 4: Mixing adult and toddler shoes in one shipment.
π Result: Customs may reject the shipment or apply higher tariffs.
β Best Practice:
"Rubber-soled toddler shoes, 12-month age range, upper material: synthetic rubber, Model XYZ, Certified for US Market."
π― VII. Final Advice: Smart Tariff Strategy
π― Pro Tip:
πΉ "Material is Key, Age is Secondary!"
πΉ "Rubber/Plastic (6402) = 16% (Best); Leather (6403) = 18.5%; Textile (6404) = 47.5% (Avoid!)."
π Action Plan:
1. Confirm material (rubber/plastic > leather > textile).
2. Declare explicitly (e.g., "6402.99.31.73, Rubber Toddler Shoes").
3. Avoid textile uppers unless necessary (47.5% is too high).
4. Check pre-classification rulings (CBP Ruling #XXXX).
π£ Next Steps:
π Contact customs brokers + material testing labs + request HS Code pre-ruling.
π Minimize tariffs, maximize profit, avoid clearance delays!
β¨ Precision in Classification = Savings in Tariffs!
πΌ Every 1% saved = Thousands in Annual 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.