鞋套（高腰款）
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6405209080 | 22.5% | CN | US | Official Doc |
| 6307909891 | 24.5% | CN | US | Official Doc |
| 6405902000 | 21.3% | CN | US | Official Doc |
| 6307909875 | 17.0% | CN | US | Official Doc |
| 3926201020 | 10.0% | CN | US | Official Doc |
Product Images
AI Analysis
👟 High-Waist Shoe Covers (Gaiters)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Tariff Breakdown | Strategic Compliance Protocol
📌 Product Definition: What are "High-Waist Shoe Covers"?
High-waist shoe covers (often called shoe gaiters or protective overshoes) are wearable protective accessories designed to fit over footwear, extending up to the calf or knee. They are primarily used in: - Industrial settings (clean rooms, medical facilities, construction); - Military & tactical operations (mud/water protection); - Household hygiene (rain, snow, dirt prevention).
⚠️ Key Differentiation:
- Material: Typically made from High-Density Polyethylene (HDPE), PVC, or synthetic rubber.
- Function: Either disposable (single-use) or reusable (elasticated, durable).
- Form: "High-waist" implies full coverage of the shoe and lower leg, distinguishing them from standard ankle shoe covers.
📦 2. HS Code Classification Breakdown (2026 Tariff System)
Based on Material, Function, and Usage Scenarios
| HS Code | Product Description | Material & Features | Typical Application |
|---|---|---|---|
| 6405.20.90.80 | Footwear Accessories: High-density shoe covers classified under "Other footwear accessories". | High-density synthetic material; non-leather; designed to cover shoes entirely. | Industrial, medical, cleanroom use. |
| 6307.90.98.91 | Other Made-Up Articles: General protective covers, not specifically footwear. | Plastic/synthetic; non-specific use; "other made-up articles". | General protective wear, non-specialized. |
| 6405.90.20.00 | Other Footwear: Disposable shoe extensions, plastic-based. | HDPE or plastic; single-use; extends the footwear function. | One-time protective use in hospitals or factories. |
| 6307.90.98.75 | Protective Made-Up Articles: Plastic-based, protective function, no conflict with mask classification. | Plastic; protective form; similar function to face masks but for feet. | Medical, food processing, hazardous environments. |
| 3926.20.10.20 | Plastic Articles: Disposable plastic protective covers. | Plastic; disposable; protective function under plastic category. | Bulk disposable covers for general use. |
🔍 Critical Note:
- Footwear accessories (6405) are preferred if the cover is specifically designed for shoes and fits over footwear as an extension.
- Other made-up articles (6307) apply if the product is general protective wear without specific footwear attachment.
- Plastic articles (3926) are used when the item is purely plastic and disposable, with no textile component.
💰 3. 2026 Tariff Rate Breakdown (Including Surcharges & Policy Fees)
✅ Applicable Country: China (CN) → Export to Major Markets (e.g., USA, EU, etc.)
✅ Product: High-Waist Shoe Covers
✅ Effective Date: 2026 Tariff System (as per latest customs data)
🎯 1. HS Code 6405.20.90.80 (Footwear Accessories)
| Item | Details |
|---|---|
| Base Tariff | 12.5% |
| Additional Tariff | 0.0% |
| Item 122 Tariff | 10% |
| Total Tax Rate | 22.5% |
| Tax Calculation | CIF Value × 22.5% |
| De Minimis Exemption | ❌ No |
| Legal Basis | 6405.20.90.80 → Base tariff + Item 122 surcharge |
📌 Explanation:
- This code treats shoe covers as accessories to footwear, thus subject to the 12.5% base tariff.
- Item 122 (a specific surcharge for certain plastic/protective items) adds 10%, bringing the total to 22.5%.
🎯 2. HS Code 6307.90.98.91 (Other Made-Up Articles)
| Item | Details |
|---|---|
| Base Tariff | 7.0% |
| Additional Tariff | 7.5% |
| Item 122 Tariff | 10% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Exemption | ❌ No |
| Legal Basis | 6307.90.98.91 → Base + Additional + Item 122 |
📌 Note:
- This is a catch-all category for non-specific protective articles.
- Higher base tariff (7.0%) + additional 7.5% + 10% surcharge = 24.5% total.
🎯 3. HS Code 6405.90.20.00 (Other Footwear – Disposable)
| Item | Details |
|---|---|
| Base Tariff | 3.8% |
| Additional Tariff | 7.5% |
| Item 122 Tariff | 10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Exemption | ❌ No |
| Legal Basis | 6405.90.20.00 → Base + Additional + Item 122 |
📌 Key Insight:
- Lowest total rate (21.3%) among all options.
- Best for disposable plastic shoe covers specifically designed as footwear extensions.
🎯 4. HS Code 6307.90.98.75 (Protective Made-Up Articles)
| Item | Details |
|---|---|
| Base Tariff | 7.0% |
| Additional Tariff | 0.0% |
| Item 122 Tariff | 10% |
| Total Tax Rate | 17.0% |
| Tax Calculation | CIF Value × 17.0% |
| De Minimis Exemption | ❌ No |
| Legal Basis | 6307.90.98.75 → Base + Item 122 |
📌 Advantage:
- Lowest total rate (17.0%) if the product is plastic-based protective gear without additional surcharges.
- Ideal for high-waist shoe covers used in medical/industrial settings.
🎯 5. HS Code 3926.20.10.20 (Plastic Articles)
| Item | Details |
|---|---|
| Base Tariff | 0.0% |
| Additional Tariff | 0.0% |
| Item 122 Tariff | 10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Exemption | ❌ No |
| Legal Basis | 3926.20.10.20 → Base + Item 122 |
📌 Best Option:
- Lowest possible rate (10.0%) for purely plastic, disposable shoe covers.
- Ideal for bulk disposable products with no textile or footwear components.
🛠️ 4. Customs Clearance Practical Tips (Avoid Pitfalls)
✅ 1. Documentation Checklist (Mandatory)
| Document | Required? | Purpose |
|---|---|---|
| Product Specification Sheet | ✔️ | Clarify material (plastic, HDPE, etc.), height, usage. |
| Material Safety Data Sheet (MSDS) | ✔️ | If chemical-treated, required for customs. |
| Product Photos (with scale) | ✔️ | Show high-waist design, elastic bands, closure type. |
| Commercial Invoice | ✔️ | Must state "High-Waist Shoe Covers" + HS Code. |
| Packing List | ✔️ | Avoid mixed shipments; declare by HS Code only. |
| Certificate of Origin (CO) | ✔️ | If applicable, may reduce tariffs under FTA. |
| Third-Party Test Report | ✔️ | For medical/industrial use (e.g., ASTM, ISO). |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Material First, Function Second, HS Code Third!"
| Scenario | Correct Declaration | Incorrect Declaration |
|---|---|---|
| Plastic disposable covers | 3926.20.10.20 |
6405.20.90.80 → 22.5% vs. 10% |
| Medical-grade shoe gaiters | 6307.90.98.75 |
6405.90.20.00 → 17% vs. 21.3% |
| Reusable high-waist covers | 6405.20.90.80 |
3926.20.10.20 → 22.5% vs. 10% |
| General protective wear | 6307.90.98.91 |
6405.90.20.00 → 24.5% vs. 21.3% |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Custom-branded shoe covers | Include brand name in invoice; avoid "generic" terms. |
| Mixed materials (plastic + fabric) | Declare under 6405 or 6307 based on primary material. |
| Medical vs. Industrial use | Provide usage声明 (e.g., "For hospital use only") to avoid "protective gear" classification. |
| Bulk disposable products | Use 3926.20.10.20 for lowest tariff (10%). |
| Reusable elastic gaiters | Use 6405.20.90.80 (footwear accessory) for durability claims. |
🌍 5. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10% | FDA (if medical) | Lowest rate for plastic. |
| 🇪🇺 EU | 6405.20.90.80 |
4.5% | CE + REACH | Footwear accessories. |
| 🇯🇵 Japan | 6307.90.98.75 |
0% | PSE | Protective made-up articles. |
| 🇦🇺 Australia | 3926.20.10.20 |
5% | SAA | Plastic category. |
| 🇨🇳 China | 6405.90.20.00 |
3.8% | CCC | Domestic use. |
📌 Conclusion:
- USA offers the lowest tariff (10%) for plastic shoe covers (3926.20.10.20).
- EU prefers footwear accessory classification (6405.20.90.80) for reusable gaiters.
- Japan accepts protective made-up articles (6307.90.98.75) with 0% tariff.
📌 6. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring plastic disposable covers as footwear accessories (6405.20.90.80)
👉 Consequence: 22.5% tariff instead of 10% → Extra 12.5% cost!
❌ Mistake 2: Mixing medical and industrial uses in one shipment
👉 Consequence: Customs may classify under highest tariff category.
❌ Mistake 3: Using vague terms like "protective covers" without material/HS Code
👉 Consequence: Delayed clearance + additional inspection fees.
❌ Mistake 4: Not specifying "high-waist" in product name
👉 Consequence: May be classified as standard shoe covers (6405.20.90.80) instead of protective articles (6307.90.98.75).
✅ Correct Approach:
"High-Waist Disposable Shoe Covers, HDPE, 100% Plastic, Medical/Industrial Grade, 30cm Height, 100 Units/Box"
🎯 7. Conclusion: Strategic Classification for Maximum Savings
🎯 Key Takeaways:
🔹 "Plastic = 3926 (10%)", "Footwear Accessory = 6405 (22.5%)", "Protective = 6307 (17-24.5%)"
🔹 "High-waist + Plastic = 10% tariff" (Best Option)
🔹 "Disinfectant-treated = Medical Class = Extra Fees"
📌 Pro Tip:
If your shoe covers are 100% plastic and disposable, always use 3926.20.10.20 to save 12.5%–15.5% in tariffs.
For reusable, high-waist gaiters, choose 6405.20.90.80 (footwear accessory) for durability claims.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Product Photos + Declare HS Code
3926.20.10.20(if plastic/disposable)
🚀 Save 12.5% in tariffs, avoid delays, and ship faster!
✨ Professional Classification = Lower Costs, Faster Clearance!
💼 Every percentage point counts—optimize your HS Code strategy today!
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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.