剖层皮革鞋垫
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6406906000 | 17.5% | CN | US | Official Doc |
| 4202316000 | 43.0% | CN | US | Official Doc |
| 9401991010 | 17.5% | CN | US | Official Doc |
| 6403999055 | 20.0% | CN | US | Official Doc |
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AI Analysis
👞 Splits Leather Insoles (Shoe Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: What Are "Splits Leather Insoles"?
Splits Leather Insoles are components used in footwear manufacturing, made from the lower layers of bovine leather (split leather) that have been processed for comfort and shape retention in shoes. In international trade, these products are strictly categorized based on their intended use and material composition.
Key Distinction:
- If used specifically for footwear, they fall under Chapter 64 (Footwear).
- If used for other products (e.g., bags, furniture), they fall under Chapter 42 or 94.
⚠️ Critical Identification Point:
- For Shoes: Must be classified under 6406.90.60.00 (Insoles and Similar Articles).
- For General Leather Goods: If not for shoes, they may be classified under 4202.31.60.00 or 9401.99.10.10, depending on the final product.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)
| HS Code | Product Description | Application | Material | Total Tax Rate |
|---|---|---|---|---|
6406.90.60.00 |
Leather Insoles for Footwear | Shoe components, insoles, heel pads | Cow split leather | 17.5% |
4202.31.60.00 |
Patterned Split Leather | Other manufactured articles (e.g., bags, wallets) | Cow split leather | 43.0% |
9401.99.10.10 |
Suede Split Leather | Seat parts (e.g., car seats, furniture) | Cow split leather | 17.5% |
6403.99.90.55 |
Suede Split Leather | Shoe uppers (not insoles) | Cow split leather | 20.0% |
🔍 Key Insight:
- The same material ("Split Leather") can have vastly different tax rates depending on its specific use and HS Code.
- Insoles for shoes (6406.90.60.00) enjoy a lower rate (17.5%) compared to general leather goods (4202.31.60.00, 43.0%).
- Misclassification can lead to significant tariff increases or customs delays.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 6406.90.60.00 —— Leather Insoles for Footwear
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption Available? | ❌ No (deny_de_minimis) |
| Legal Basis Path | Section 301: Footnote 9903.88.01 → Section 122: 10% → HS: 6406.90.60.00 |
📌 Explanation:
- "Section 301 Additional Duty 7.5%": From the U.S. Trade Act Section 301, targeting specific Chinese goods.
- "Section 122 Duty 10%": A specific surcharge on leather footwear components imported from China.
- Total 17.5%: This is the standard rate for leather insoles. No de minimis exemption applies, meaning small shipments still incur tax.
🎯 2. 4202.31.60.00 —— Patterned Split Leather (For Non-Shoe Uses)
| Item | Content |
|---|---|
| Base Tariff | 8% |
| Section 301 Additional Duty | +25% |
| Section 122 Duty | +10% |
| Total Tariff Rate | 43.0% |
| Tax Calculation | CIF Value × 43.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | IEEPA: 9903.01.25 → Section 301: 25% → Section 122: 10% → HS: 4202.31.60.00 |
📌 Note:
- If your "splits leather" is not for shoes (e.g., for bags, belts, or upholstery), it is classified here.
- High tariff (43%): Significantly higher than insoles. Misclassification from6406to4202will triple your tax burden.
🎯 3. 9401.99.10.10 —— Suede Split Leather (For Seat Parts)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| Section 301 Additional Duty | +7.5% |
| Section 122 Duty | +10% |
| Total Tariff Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Section 301: 7.5% → Section 122: 10% → HS: 9401.99.10.10 |
📌 Note:
- Applies to leather parts specifically for furniture or automotive seats.
- Same rate as insoles, but different HS Code due to end-use.
🎯 4. 6403.99.90.55 —— Suede Split Leather (For Shoe Uppers)
| Item | Content |
|---|---|
| Base Tariff | 10% |
| Section 301 Additional Duty | 0% |
| Section 122 Duty | +10% |
| Total Tariff Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Exemption Available? | ❌ No |
| Legal Basis Path | Base: 10% → Section 122: 10% → HS: 6403.99.90.55 |
📌 Note:
- Applies to shoe uppers (not insoles).
- 20% rate: Slightly higher than insoles (17.5%) due to higher base tariff (10% vs. 0%).
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Document Checklist (Must-Have)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify: Material (Cow Split Leather), Use (Insole/Upper/Other), Size, Shape |
| ✅ Product Photos | ✔️ | Clear images showing: Stitching, texture, and end-use context (e.g., placed in a shoe) |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Splits Leather Insoles for Footwear" to justify HS 6406.90.60.00 |
| ✅ Packing List | ✔️ | Detail quantities, weights, and packaging types |
| ✅ Certificate of Origin (CO) | ✔️ | If applicable for preferential treatment (though limited for China-origin goods) |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Specify Use, Avoid Ambiguity: Insoles = 6406, Uppers = 6403, Other = 4202/9401!"
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Insoles for shoes | 6406.90.60.00 |
Declare as "Leather Parts" → Risk of being classified as 4202 (43%) |
| Shoe Uppers | 6403.99.90.55 |
Declare as "Insoles" → Classification error, potential penalty |
| Bag Leather | 4202.31.60.00 |
Declare as "Insoles" → Major misclassification, high audit risk |
| Seat Leather | 9401.99.10.10 |
Declare as "Insoles" → Wrong chapter, customs delay |
✅ 3. Special Cases Handling
| Case | Handling Advice |
|---|---|
| Mixed Shipment | Declare each HS Code separately. Do not mix insoles, uppers, and bag leather in one line item. |
| OEM Custom Insoles | Provide customer design drawings to prove specific insole shape/function. |
| Suede vs. Smooth Split | Clearly specify texture. "Suede" may trigger different subcodes but same tariff structure if use is clear. |
| Low-Value Shipments | ⚠️ No De Minimis Exemption: Even small batches of leather insoles from China are subject to tax. Plan costs accordingly. |
🌍 V. Global Market Customs Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6406.90.60.00 |
17.5% | None | High scrutiny on leather origin. |
| 🇨🇳 China | 6406.90.60.00 |
5% - 10% | None | Import duties lower, but check local VAT. |
| 🇪🇺 EU | 6406.90.60.00 |
12.5% | REACH Compliance | Leather must meet EU environmental standards. |
| 🇬🇧 UK | 6406.90.60.00 |
12.5% | UKCA Marking | Post-Brexit rules apply. |
| 🇯🇵 Japan | 6406.90.60.00 |
6.5% | None | FTA benefits possible if origin is certified. |
📌 Conclusion:
- USA has the most complex tariff structure with multiple surcharges (301 + 122).
- EU and UK have moderate base tariffs but require environmental compliance.
- China has lower import duties, making it a competitive sourcing market for raw leather components.
📌 VI. Common Errors & Pitfall Avoidance (Lessons Learned)
❌ Error 1: Declaring "Splits Leather" without specifying use.
👉 Consequence: Customs may classify under 4202 (43%) instead of 6406 (17.5%).
❌ Error 2: Mixing insoles and shoe uppers in one HS Code.
👉 Consequence: Customs will split the shipment, causing delays and potential fines for misdeclaration.
❌ Error 3: Assuming de minimis exemption applies to leather goods.
👉 Consequence: Small shipments are NOT exempt from Section 122 and 301 duties. Unexpected costs arise.
✅ Correct Practice:
"Splits Leather Insoles, Cowhide, for Footwear, Model XYZ, 100% Leather, No Synthetic Layers"
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Golden Rule:
🔹 "Insoles = 6406 (17.5%), Uppers = 6403 (20%), Other = 4202 (43%)."
🔹 "Specify Use, Avoid Ambiguity: One HS Code per Product Line."
📌 Pro Tip:
- If your leather goods are not for shoes, ensure documentation clearly states the end-use (e.g., "for bag making") to avoid being defaulted to the highest tax bracket.
- Pre-apply for an Advance Ruling from U.S. Customs if you are unsure about classification.
📣 Take Action Now:
📞 Contact a professional customs broker + Provide product photos + Apply for HS Code Advance Ruling
🚀 Ensure smooth clearance, cost efficiency, and compliance!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every penny saved is profit gained!
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) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — 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 — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — 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.