白色鞋套
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926204010 | 16.5% | CN | US | Official Doc |
| 4015900050 | 39.0% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
| 4015900010 | 39.0% | CN | US | Official Doc |
Product Images
AI Analysis
👟 Shoe Covers (White, Disposable/Protective)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy 📌 I. Product Definition and Classification: What Exactly are "White Shoe Covers"?
"White Shoe Covers" are typically protective garments worn over footwear to maintain cleanliness in sterile environments (hospitals, labs), cleanrooms, or food processing plants. In international trade, they are classified based on their material composition and physical form.
Key Distinction: * Rubber/Elastic Material (Non-Disposable or Semi-Disposable): If made of vulcanized rubber, synthetic rubber, or latex, they are classified under Chapter 40. These are often reusable or heavy-duty. * Plastic Material (Disposable): If made of polyethylene (PE), PVC, or other polymers in a disposable form, they are classified under Chapter 39. These are lightweight, single-use items.
⚠️ Critical Differentiator:
- If the material is Rubber/Latex → Go to Chapter 40 (Higher Tax Rate ~39%)
- If the material is Plastic → Go to Chapter 39 (Lower Tax Rate ~10-16.5%)
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the four potential HS Codes for "White Shoe Covers":
| HS Code | Product Description | Material Inference | Classification Logic |
|---|---|---|---|
4015.90.00.10 |
Other clothing accessories of vulcanized rubber or synthetic rubber | Rubber/Synthetic Rubber | Classified as "Clothing Accessories." Matches "Other" category usage. High tariff due to rubber content. |
3926.20.10.20 |
Other articles of plastic, apparel and clothing accessories, disposable | Plastic (Disposable) | Classified as "Disposable Plastic Articles." No material conflict. Lowest tariff among options. |
4015.90.00.50 |
Other clothing accessories of vulcanized rubber or compatible elastic rubber | Vulcanized Rubber | Classified as "Clothing Accessories - Other." Material inferred as compatible elastic rubber. High tariff. |
3926.20.40.10 |
Other articles of plastic, apparel and clothing accessories, not disposable | Plastic (Non-Disposable) | Material inferred as Plastic, fits clothing accessory scope. No conflict with "Other disposable." Moderate tariff. |
🔍 Key Insight:
- The choice between 39xx (Plastic) and 40xx (Rubber) depends entirely on the bill of lading/commercial invoice material description. - Disposable plastic covers are the most common for medical/cleanroom use and attract lower tariffs. - Rubber latex covers are often used for industrial/heavy-duty protection and attract significantly higher tariffs.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 3926.20.10.20 —— Disposable Plastic Shoe Covers (Lowest Risk)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| USITC Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | +10.0% (Against China/HK Products) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:3926.20.10.20 |
📌 Explanation:
- Base Tariff: 0% for general plastic articles. - IEEPA 10%: This is the only surcharge applied. Crucially, there is NO 25% Section 301 tariff for this specific subheading, making it the most cost-effective option. - Conclusion: This is the best-case scenario for cost control.
🎯 2. 3926.20.40.10 —— Non-Disposable Plastic Shoe Covers
| Item | Content |
|---|---|
| Base Tariff | 6.5% |
| USITC Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 16.5% |
| Tax Calculation | CIF Value × 16.5% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:3926.20.40.10 |
📌 Note:
- Higher base tariff (6.5%) because it's not classified as "disposable." - Still no 25% Section 301 tariff. - Total rate is 16.5%, which is significantly lower than rubber alternatives.
🎯 3. 4015.90.00.10 —— Rubber Shoe Covers (High Cost)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:4015.90.00.10 → FOOTNOTE:301 |
📌 Explanation:
- Base Tariff: 4.0%. - USITC 25%: Applies because it falls under Chapter 40, which is heavily targeted by Section 301. - IEEPA 10%: Additional 10% for China origin. - Conclusion: Very High Cost. Only choose this if the product is physically made of rubber and cannot be reclassified.
🎯 4. 4015.90.00.50 —— Elastic Rubber Shoe Covers (High Cost)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| USITC Surtax (Section 301) | +25.0% |
| IEEPA Surtax (Section 122) | +10.0% |
| Total Tax Rate | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Eligibility | ❌ No (deny_de_minimis) |
| Legal Basis Path | IEEPA:122 → USITC:4015.90.00.50 → FOOTNOTE:301 |
📌 Note:
- Same tariff structure as4015.90.00.10. - Total rate is 39.0%. - Differentiation from.10is subtle (likely specific rubber type or fit), but tax impact is identical.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Note |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must clearly state Material: e.g., "LDPE Plastic" vs. "Natural Rubber." |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Helps customs verify material composition. |
| ✅ Product Photos | ✔️ | Show texture (matte plastic vs. shiny rubber). |
| ✅ Commercial Invoice | ✔️ | Description must match HS Code logic (e.g., "Disposable PE Shoe Covers" for 3926). |
| ✅ Packaging List | ✔️ | Indicate quantity and weight. |
✅ 2. Declaration Strategy (Key Mnemonic)
🔥 "Material Dictates Code, Plastic Saves Money, Rubber Costs Double!"
| Scenario | Correct Declaration | Risk of Misclassification |
|---|---|---|
| Disposable White Covers (Lightweight, crinkly sound) | 3926.20.10.20 (10% Tax) |
If declared as Rubber → Tax jumps to 39%. |
| Reusable Rubber/Latex Covers (Stretchy, durable) | 4015.90.00.10 (39% Tax) |
Cannot avoid 39% if material is rubber. |
| Non-Disposable Plastic Covers (Thicker plastic) | 3926.20.40.10 (16.5% Tax) |
If declared as Disposable → Risk of penalty. |
| Mixed Material (Rubber sole + Plastic top) | Complex Classification | Likely falls under Chapter 40 if rubber is primary. |
✅ 3. Special Considerations
| Issue | Handling Advice |
|---|---|
| "White" Color | Color does not affect HS Code classification. Focus on material. |
| Disposable vs. Reusable | This is the biggest factor for Chapter 39. "Disposable" items get the 0% base rate. |
| Sterile/Medical Grade | If marketed as "Sterile," ensure FDA/CE compliance documentation is ready for inspection. |
| Bulk Packaging | Declare in cartons, not loose units, to avoid "parts" classification issues. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10% (Plastic) 39% (Rubber) |
No special cert required | IEEPA 10% applies. No 301 tax for plastic. |
| 🇪🇺 EU | 3926.20.97 |
~0-4% | CE (if medical) | Lower tariffs generally, no IEEPA surcharge. |
| 🇨🇳 China | 3926.20.97 |
0-5% | N/A | Domestic duty may be lower. |
| 🇯🇵 Japan | 3926.20.00 |
0-5% | PSE (if electrical, unlikely) | Simple classification. |
📌 Conclusion:
- USA is the highest cost market for rubber shoe covers (39%). - Plastic shoe covers remain competitive in the US market at 10% total tax. - Material declaration is critical. Misdeclaring rubber as plastic can lead to heavy fines and retroactive tax payments.
📌 VI. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Declaring Rubber Shoe Covers as Plastic to save tax.
👉 Consequence: Customs inspection reveals rubber material → Back taxes (39%) + Fines + Delay.
❌ Mistake 2: Using generic terms like "Shoe Covers" without material specification.
👉 Consequence: Customs assigns highest applicable duty (likely 39%) due to uncertainty.
❌ Mistake 3: Ignoring the IEEPA 10% surcharge in cost calculation.
👉 Consequence: Profit margins are eaten away by unexpected 10% tax on all Chinese-origin goods.
✅ Correct Practice:
"Disposable Polyethylene (PE) Shoe Covers, White, Bulk Pack, Non-Sterile, Model XYZ"
→ HS Code:3926.20.10.20
→ Tax: 10%
🎯 VII. Conclusion: Precise Classification Saves Thousands!
🎯 Remember the Golden Rule:
🔹 "Plastic Disposable? 10% Tax. Rubber? 39% Tax. Don't Guess, Test!"
🔹 "IEEPA 10% is inevitable for China; Avoid the 25% Section 301 by choosing Plastic!"
📌 Pro Tip:
If your supplier is unsure of the exact polymer type, request a Material Certificate or Lab Test Report before shipping. This protects you from customs disputes.
📣 Immediate Action:
📞 Verify material with supplier → Select
3926.20.10.20for disposables → Calculate 10% tax into COGS → Ship with confidence!
✨ Professional Clearance, Start with Accurate Classification!
💼 Every percentage point of tax matters in high-volume logistics!
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.