shoe covers food grade
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4015900050 | 39.0% | CN | US | Official Doc |
| 4015900010 | 39.0% | CN | US | Official Doc |
| 6115999000 | 27.4% | CN | US | Official Doc |
AI Analysis
π Shoe Covers for Food Grade Environments
π HS Code Reference & Customs Clearance Guide | 2024 Latest Tariff Analysis | Professional Compliance Strategy
π I. Product Definition & Classification: What Are "Food Grade Shoe Covers"?
Shoe covers, in the context of food processing and pharmaceutical industries, are protective garments designed to prevent contamination from footwear entering sterile or controlled zones (e.g., food factories, cleanrooms). They are classified based on material composition and manufacturing process.
Plastic Shoe Covers (PE/PP): Typically made from polyethylene or polypropylene, often disposable, low-cost, suitable for general hygiene.
Rubber/Sulfurized Rubber Shoe Covers: Made from cured rubber, offering higher durability, anti-slip properties, and chemical resistance, suitable for heavy-duty industrial food processing.
Knitted/Hooked Non-Bottomed Footwear: Elastic, fabric-based covers, often reusable, less common in strict food-grade zones due to hygiene concerns, but still classified under textile footwear accessories.
β οΈ Key Distinction:
- If made of plastic/polymer βε½ε ₯ Chapter 39 (Plastics)
- If made of vulcanized rubber βε½ε ₯ Chapter 40 (Rubber)
- If knitted/textile βε½ε ₯ Chapter 61 (Knitted Apparel)
π¦ II. HS Code Classification Details (2024 Authoritative Tariffε―Ήη §)
| HS Code | Product Description | Application Scenario | Material Type |
|---|---|---|---|
3926.90.99.89 |
Other articles of plastic, including shoe covers, for food factory environments | Disposable plastic shoe covers, light-duty hygiene protection | β Plastic (PE/PP) |
4015.90.00.50 |
Other articles of vulcanized rubber, including shoe covers for food factory protection | Durable rubber shoe covers, anti-slip, chemical-resistant | β Vulcanized Rubber |
4015.90.00.10 |
Other made-up garments and accessories of vulcanized rubber, for food factory use | Rubber clothing/accessories (e.g., boots, sleeves, covers) | β Vulcanized Rubber |
6115.99.90.00 |
Knitted or crocheted non-bottomed footwear, for food factory use | Elastic fabric shoe covers, reusable, less common in strict zones | β Knitted Textile |
π Key Reminder:
- Plastic shoe covers are classified under 3926.90.99.89;
- Rubber shoe covers fall under 4015.90.00.50 or 4015.90.00.10 depending on specific formulation;
- Knitted fabric shoe covers are rare in food-grade applications but classified under 6115.99.90.00.
π° III. 2024 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
β Applicable Country: United States (US)
β Origin: China (CN)
β Effective Date: 2024 onwards (including subsequent imports)
π― 1. 3926.90.99.89 ββ Plastic Shoe Covers (Food Factory Use)
| Item | Content |
|---|---|
| Base Tariff Rate | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value Γ 22.8% |
| De Minimis Eligibility | β Not Eligible (deny_de_minimis) |
| Legal Basis Path | USITC:3926.90.99.89 β Section 301: Footnote 9903.88.01 β Section 122 |
π Explanation:
- Base Tariff 5.3%: Standard US IHT (Harmonized Tariff Schedule) rate for other plastic articles;
- Section 301 +7.5%: Additional duty under U.S. Trade Act Section 301 for Chinese-origin goods;
- Section 122 +10%: Additional duty under Section 122 of the Trade Expansion Act (national security grounds);
- Total 22.8%: High effective rate, must be factored into pricing strategy.
π― 2. 4015.90.00.50 ββ Vulcanized Rubber Shoe Covers (Food Factory Protection)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value Γ 39.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:4015.90.00.50 β Section 301: Footnote 9903.88.01 β Section 122 |
π Note:
- Base Tariff 4.0%: Standard rate for other rubber articles;
- Section 301 +25%: Higher additional duty due to rubber products being on the "high-tech/high-value" list;
- Total 39.0%: Very high tariff, significantly impacts cost competitiveness.
π― 3. 4015.90.00.10 ββ Other Vulcanized Rubber Garments & Accessories (Food Factory Use)
| Item | Content |
|---|---|
| Base Tariff Rate | 4.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value Γ 39.0% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:4015.90.00.10 β Section 301: Footnote 9903.88.01 β Section 122 |
π Note:
- Same tax structure as4015.90.00.50;
- Applies to rubber clothing, sleeves, and accessories;
- Same 39.0% total rate, no differentiation in tax burden.
π― 4. 6115.99.90.00 ββ Knitted/Hooked Non-Bottomed Footwear (Food Factory Use)
| Item | Content |
|---|---|
| Base Tariff Rate | 9.9% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 27.4% |
| Tax Calculation | CIF Value Γ 27.4% |
| De Minimis Eligibility | β Not Eligible |
| Legal Basis Path | USITC:6115.99.90.00 β Section 301: Footnote 9903.88.01 β Section 122 |
π Note:
- Base Tariff 9.9%: Higher base rate for knitted apparel;
- Section 301 +7.5%: Lower additional duty compared to rubber;
- Total 27.4%: Moderate-high rate, still significant for cost planning.
π οΈ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
β 1. Required Documentation Checklist (No Exceptions)
| Document | Mandatory | Notes |
|---|---|---|
| β Product Specification Sheet | βοΈ | Include material type (PE, Rubber, Knitted), dimensions, weight, usage environment |
| β Material Composition Certificate | βοΈ | Prove food-grade compliance (e.g., FDA, EU 10/2011 for plastics; REACH for rubber) |
| β Product Photos (with Label) | βοΈ | Show packaging, labeling, and any certification marks |
| β Third-Party Test Reports | βοΈ | FDA compliance, NFPA, ANSI, or ISO standards for food safety |
| β Commercial Invoice | βοΈ | Clearly state βShoe Covers for Food Processing Environmentβ |
| β Certificate of Origin (CO) | βοΈ | If not China-origin, apply for preferential rates |
| β Packing List | βοΈ | Clarify relationship between items, avoid split declarations |
β 2. Declaration Tips (Critical Mnemonics)
π₯ βMaterial Determines HS, Accuracy Saves Dollars!β
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plastic shoe covers | 3926.90.99.89 |
Misdeclared as rubber β 39% instead of 22.8% |
| Rubber shoe covers | 4015.90.00.50 |
Misdeclared as plastic β 22.8% instead of 39% |
| Knitted shoe covers | 6115.99.90.00 |
Rare, but if declared as plastic β penalty |
| Mixed materials | Separate by material | Combined declaration β audit risk |
β 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Shoe Covers | Provide client order + material specs to avoid misclassification |
| Reusable vs. Disposable | Both classified by material, not reuse status |
| Food-Safe Certification | Provide FDA/USDA compliance docs to support food-grade claim |
| Bulk Import | Ensure consistent material composition across batches |
π V. Global Market Customs Comparison (2024 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 3926.90.99.89 (Plastic), 4015.90.00.50 (Rubber) |
22.8%~39% (China-origin) | FDA, NSF, ANSI | High tariffs on Chinese goods |
| π¨π³ China | Same HS Codes | 5%~9% | GB 4806 (Food Contact Materials) | Lower tariffs, domestic compliance |
| πͺπΊ European Union | 3926.90, 4015.90 | 0%~6.5% (if compliant) | REACH, LFGB, FDA-equivalent | Strict food contact material laws |
| π―π΅ Japan | Same HS Codes | 0%~6% | JFS, FDA-equivalent | No Section 301/122 tariffs |
| π¦πΊ Australia | Same HS Codes | 5%~10% | FSANZ, AS/NZS | Moderate tariffs |
π Conclusion:
- USA imposes highest tariffs on Chinese-origin shoe covers due to Section 301 and 122;
- EU and Japan offer more favorable rates if food-grade certifications are provided;
- Cost advantage shifts to non-Chinese suppliers (e.g., Vietnam, Thailand) for US market.
π VI. Common Errors & Pitfall Avoidance (Lessons Learned)
β Error 1: Declaring rubber shoe covers as plastic
π Consequence: Underpaying 16.2% (39% vs 22.8%) β Penalties + Back Taxes!
β Error 2: Not providing food-grade certification
π Consequence: Customs holds shipment, demands additional docs β Delays & Storage Fees
β Error 3: Using vague descriptions like βprotective coversβ
π Consequence: HS Code ambiguity β Audits & Re-classification
β Error 4: Assuming de minimis applies
π Consequence: Shipments under $800 still subject to tariffs β Unexpected Costs
β Correct Practice:
βPlastic Shoe Covers, Disposable, PE Material, FDA Compliant, for Food Processing Plants, Model XYZ, Bulk Packβ
π― VII. Conclusion: Precise Classification, Efficient Clearance, Cost Optimization!
π― Remember the Mnemonic:
πΉ βMaterial First, HS Code Follows, Taxes Vary by Origin, Certs Prevent Delays!β
πΉ βPlastic 22.8%, Rubber 39%, Knitted 27.4%, Accuracy is Key!β
π Pro Tip:
If your shoe covers are originating from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions or lower tariffs under USMCA.
Apply for Advance Rulings to avoid post-clearance audits.
π£ Immediate Action Required:
π Contact licensed customs brokers + Provide material specs + Request HS Code Advance Ruling
π Ensure smooth clearance, minimized duties, and maximized profit margins!
β¨ Professional clearance starts with accurate classification!
πΌ Every dollar of duty saved is pure 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.