boys' rubber
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | Official Doc |
| 6401929030 | 55.0% | CN | US | Official Doc |
| 6401923000 | 17.5% | CN | US | Official Doc |
| 6402993173 | 16.0% | CN | US | Official Doc |
| 6402914063 | 16.0% | CN | US | Official Doc |
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AI Analysis
π Boys' Rubber Boots (Footwear for Children/Boys)
π HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
π 1. Product Definition & Classification: What Are "Boys' Rubber" Products?
In international trade, "Boys' Rubber" typically refers to rubber footwear designed for boys/children, most commonly rain boots (wellingtons) or waterproof rubber shoes. The classification depends heavily on whether the footwear is "waterproof" and the specific material composition.
β οΈ Key Distinction:
- If the product is general-purpose rubber articles (e.g., non-footwear parts, generic rubber caps), it may fall under Chapter 39.
- If it is footwear, it falls under Chapter 64.
- For children's rubber boots, the most accurate classification usually involves 6402 (Rubber/Plastic footwear) or 6401 (Waterproof footwear).
π¦ 2. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the specific HS Codes relevant to "Boys' Rubber" products, their rationales, and tax implications.
| HS Code | Product Description & Rationale | Applicability | Material Match |
|---|---|---|---|
3926.90.10.00 |
Other Articles of Rubber (General/Fallback Category) | Used if the item is NOT classified as footwear (e.g., rubber parts, toys, or generic rubber items). | β Rubber |
6401.92.90.30 |
Waterproof Rubber Footwear | Rubber shoes/boots with outer soles of rubber/plastic and upper of rubber/plastic, specifically waterproof. | β Rubber (Waterproof) |
6401.92.30.00 |
Waterproof Rubber Footwear (Specific Sub-category) | Similar to above, but may refer to specific shapes or types of waterproof rubber boots. | β Rubber (Waterproof) |
6402.99.31.73 |
Other Rubber/Plastic Footwear (Children's) | Footwear for boys/children, made of rubber or plastic, not waterproof (or general use). | β Rubber/Plastic (Children) |
6402.91.40.63 |
Other Rubber/Plastic Footwear (Children's) | Footwear for boys/children, with upper of rubber/plastic. | β Rubber/Plastic (Children) |
π Critical Clarification:
- "Boys' Rubber" is ambiguous: It could be footwear (Ch 64) or general rubber goods (Ch 39).
- Most Likely Scenario: If it's boots/shoes, it belongs in 6401 (Waterproof) or 6402 (Non-Waterproof/General).
- 3926.90.10.00 is a "fallback" category. Use this only if the item is not footwear (e.g., rubber gloves, rubber parts, or non-footwear accessories).
π° 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policies)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Time: Post-November 10, 2025
π― 1. 3926.90.10.00 β Other Rubber Articles (Fallback)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value Γ 20.9% |
| De Minimis Eligibility | β No (Subject to full duties) |
| Legal Basis | IEEPA:122 β USITC:3926.90.10.00 |
π Explanation:
- This is the lowest tax rate among the listed options.
- Only applicable if the product is NOT footwear.
- Risk: Misclassifying footwear as "other rubber articles" can lead to customs penalties or seizure.
π― 2. 6401.92.90.30 β Waterproof Rubber Footwear (Children/Boys)
| Item | Detail |
|---|---|
| Base Tariff | 37.5% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value Γ 55.0% |
| De Minimis Eligibility | β No |
| Legal Basis | IEEPA:122 β USITC:6401.92.90.30 |
π Explanation:
- High tariff due to base rate of 37.5%.
- Applies to waterproof rubber boots/shoes.
- Warning: This is the most expensive classification. Ensure the product is truly waterproof and fits this specific sub-heading.
π― 3. 6401.92.30.00 β Waterproof Rubber Footwear (Specific Type)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value Γ 17.5% |
| De Minimis Eligibility | β No |
| Legal Basis | IEEPA:122 β USITC:6401.92.30.00 |
π Explanation:
- Lowest tariff for footwear!
- Only 0% base tariff + surtaxes.
- Condition: Must meet specific waterproof shape/feature criteria under this sub-heading.
- Recommendation: If your product qualifies, this is the best option.
π― 4. 6402.99.31.73 β Other Rubber/Plastic Footwear (Children's)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Eligibility | β No |
| Legal Basis | IEEPA:122 β USITC:6402.99.31.73 |
π Explanation:
- Best for non-waterproof children's rubber footwear.
- 0% Section 301 surtax is a key advantage.
- Condition: Must be clearly identified as children's/boys' footwear.
π― 5. 6402.91.40.63 β Other Rubber/Plastic Footwear (Children's)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value Γ 16.0% |
| De Minimis Eligibility | β No |
| Legal Basis | IEEPA:122 β USITC:6402.91.40.63 |
π Explanation:
- Same rate as above (16.0%).
- Slight difference in sub-heading: May refer to different upper/sole compositions.
- Recommendation: Confirm with the supplier which specific sub-heading matches the product design.
π οΈ 4. Practical Clearance Recommendations (Avoiding Pitfalls)
β 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| β Product Photos | βοΈ | Must show material (rubber), shape (boot/shoe), and target user (boys/children). |
| β Material Composition Statement | βοΈ | Confirm 100% rubber or rubber + plastic. |
| β Waterproof Test Report | βοΈ | If claiming 6401, provide proof of waterproof features. |
| β Commercial Invoice | βοΈ | Clearly state "Boys' Rubber Boots" or "Children's Rubber Footwear". |
| β Packing List | βοΈ | Specify quantity, weight, and dimensions. |
β 2. Declaration Tips (Key Mnemonics)
π₯ "Waterproof Check, Child Target, Tariff Drop by Half!"
| Scenario | Correct HS Code | Error Risk |
|---|---|---|
| Waterproof Rubber Boots | 6401.92.30.00 (17.5%) |
Misclassify as 6401.92.90.30 (55%) β Extra 37.5% tax! |
| Non-Waterproof Kids' Rubber Shoes | 6402.99.31.73 (16.0%) |
Misclassify as 3926.90.10.00 (20.9%) β Higher tax & risk of penalty. |
| Non-Footwear Rubber Items | 3926.90.10.00 (20.9%) |
Misclassify footwear as "other rubber" β Customs seizure. |
β 3. Special Cases & Solutions
| Scenario | Recommendation |
|---|---|
| OEM Custom Boots | Provide design drawings to prove waterproof features for 6401.92.30.00. |
| Mixed Materials (Rubber + Fabric) | If upper is mostly rubber, still classify under 6402. If fabric > 50%, may fall under 6404 (Other footwear). |
| Children's Size Labeling | Clearly mark "Boys" or "Children" on packaging to support 6402 classification. |
| No Waterproof Feature | Do NOT use 6401. Use 6402 (16.0%) to avoid penalties for misdeclaration. |
π 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ USA | 6401.92.30.00 |
17.5% (Waterproof) | CPSIA, ASTM | Best rate for waterproof |
| πΊπΈ USA | 6402.99.31.73 |
16.0% (Non-Waterproof) | CPSIA, ASTM | Best rate for non-waterproof |
| π¨π³ China | 6401.92.30.00 |
5-10% | CCC | No surtaxes |
| πͺπΊ EU | 6401.92.30.00 |
0-4% | CE, REACH | No surtaxes |
| π¦πΊ Australia | 6402.99.31.73 |
5% | ACMA | No surtaxes |
π Conclusion:
- USA has the highest tariffs due to Section 301 and IEEPA 122.
- 6401.92.30.00 (17.5%) and 6402.99.31.73 (16.0%) are the optimal choices for boys' rubber footwear.
- Avoid 6401.92.90.30 (55%) unless absolutely necessary.
π 6. Common Errors & Pitfalls (Lessons Learned)
β Error 1: Classifying waterproof boots as 6401.92.90.30 (55%) instead of 6401.92.30.00 (17.5%).
π Consequence: Overpayment of 37.5% on every shipment.
β Error 2: Classifying non-waterproof children's shoes as 3926.90.10.00 (20.9%).
π Consequence: Higher tax than 6402 (16.0%) + risk of customs inquiry.
β Error 3: Failing to provide waterproof test reports for 6401 classification.
π Consequence: Customs rejection or reclassification with penalties.
β Error 4: Not labeling product as "Boys" or "Children".
π Consequence: May be classified as adult footwear, leading to different tax rates.
β Correct Approach:
"Rubber Boots, Boys', Waterproof, Rubber Upper & Sole, Model XYZ, ASTM Certified"
π― 7. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance
π― Key Takeaways:
πΉ "Waterproof = 6401, Non-Waterproof = 6402"
πΉ "Boys/Children = Lower Base Rate + 10% IEEPA"
πΉ "Avoid 6401.92.90.30 (55%) unless necessary"
πΉ "De Minimis does NOT apply to China-origin rubber footwear"
π Pro Tip:
If your product is originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling to confirm the correct HS Code before shipment.
π£ Immediate Action:
π Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
π Ensure Smooth Clearance, Minimize Taxes, Maximize Profits!
β¨ Professional Clearance Starts with Accurate Classification!
πΌ Every Dollar Saved is a Dollar Earned!
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.