鞋类 (HS编码 6402994920)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6402997990 | 0.0% | CN | US | Official Doc |
| 6402993177 | 16.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
| 6401999000 | 47.5% | CN | US | Official Doc |
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AI Analysis
👟 Shoes (Footwear)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for US Market
📌 1. Product Definition and Classification: Do You Really Understand "Shoes"?
Footwear is a diverse category in international trade, primarily classified by sole material and upper material. For the specific HS Code 6402.99.49.20 (often referenced in broader contexts as 6402.99 variants), the key distinction lies in the combination of materials.
⚠️ Key Distinction:
- Rubber/Plastic Sole + Rubber/Plastic Upper: Falls under 6402.99 series.
- Leather/Other Upper: Falls under 6403 or 6404.
- Specialty Shoes (Sports/Protective): May have specific sub-codes, but if not specified, they often fall into the "Other" category under 6402.99.🔍 Focus on 6402.99.49.20:
This code generally refers to "Other footwear with outer soles of rubber or plastics, and uppers of rubber or plastics" (excluding sports shoes, safety shoes, or specific types explicitly listed elsewhere). It is a "Catch-All" for standard casual, fashion, or industrial rubber/plastic footwear.
📦 2. HS Code Classification Details (Based on Provided Data)
The user input asks for 6402.99.49.20, but the provided <DATA> contains related HS Codes under the 6402 family (Rubber/Plastic Soles & Uppers). Below is the detailed breakdown of the codes present in the data, which are the most relevant for clearance decisions.
| HS Code | Summary Description | Tax Rate Structure | Key Characteristics |
|---|---|---|---|
6402.91.40.50 |
Footwear, rubber/plastic sole & upper, other specific classification | 16.0% Total | Base: 6%, Section 122: 10% |
6402.99.79.90 |
Footwear, rubber/plastic sole & upper, fully compliant classification | 37.5% + 90¢/pr + 10% | Base: 90¢/pr + 37.5%, Section 122: 10% |
6402.99.31.77 |
Footwear, rubber/plastic sole & upper, other fallback classification | 16.0% Total | Base: 6%, Section 122: 10% |
6405.10.00.90 |
Footwear parts/accessories, logically compatible | 27.5% Total | Base: 10%, Additional: 7.5%, Section 122: 10% |
6401.99.90.00 |
Footwear Parts, waterproof category, no material conflict | 47.5% Total | Base: 37.5%, Section 122: 10% |
📌 Important Note:
While the user requested 6402.99.49.20, the provided data does not list this exact code. However, it lists 6402.99.79.90 and 6402.99.31.77, which are the closest "Other" classifications under 6402.99. Clearance must align with the provided data codes to avoid discrepancies. If 6402.99.49.20 is your actual product code, please verify if it maps to 6402.99.79.90 (higher tax) or 6402.99.31.77 (lower tax) in the current tariff schedule.
💰 3. Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Based on Section 122 and IEEPA provisions)
🎯 1. 6402.91.40.50 & 6402.99.31.77 —— Lower Tax Bracket (16%)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% (Ad Valorem) |
| Additional Tariff (Section 122) | 10.0% |
| Total Tariff Rate | 16.0% |
| Calculation | CIF Value × 16% |
| Exemption Eligibility | ❌ No De Minimis (Small packages still subject to tax) |
📌 Explanation:
- Base 6%: Standard MFN (Most Favored Nation) rate for footwear.
- Section 122 (10%): Specific trade remedy or surcharge applicable to certain Chinese goods.
- Total 16%: Relatively moderate compared to other footwear codes.
🎯 2. 6402.99.79.90 —— Higher Tax Bracket (Specific + Ad Valorem)
| Item | Detail |
|---|---|
| Base Tariff | 90¢/pair + 37.5% (Mixed rate) |
| Additional Tariff (Section 122) | 10.0% |
| Total Tariff Rate | 37.5% + 90¢/pr + 10% |
| Calculation | (CIF Value × 37.5%) + (90¢ × Quantity) + (CIF Value × 10%) |
| Exemption Eligibility | ❌ No De Minimis |
📌 Explanation:
- Mixed Rate: This code applies both a specific duty (90 cents per pair) and an ad valorem duty (37.5%).
- Section 122 (10%): Added on top of the base total.
- Total Cost Impact: For high-value shoes, the 37.5% dominates; for low-value shoes, the 90¢/pair adds significant cost per unit. This is the highest tax burden among the 6402 codes listed.
🎯 3. 6405.10.00.90 & 6401.99.90.00 —— Parts & Accessories (Higher Risk)
| Item | Detail |
|---|---|
6405.10.00.90 (Parts) |
27.5% Total (Base 10% + Add 7.5% + Sec 122 10%) |
6401.99.90.00 (Waterproof Parts) |
47.5% Total (Base 37.5% + Sec 122 10%) |
⚠️ Warning:
- Misclassifying shoes as parts (6405or6401) can lead to higher taxes (47.5%) or customs penalties for incorrect declaration.
-6401.99.90.00has a 37.5% base rate, which is unusually high for footwear parts, indicating it may be for specialized/industrial items.
🛠️ 4. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Purpose |
|---|---|---|
| Product Description | ✔️ | Must specify: "Footwear, Rubber Sole, Plastic Upper, Model XYZ" |
| Material Composition | ✔️ | Detail % of rubber vs. plastic in sole and upper |
| Style/Type | ✔️ | Casual, Sport, Safety, etc. (Affects sub-classification) |
| Commercial Invoice | ✔️ | List unit price, total value, HS Code, and Country of Origin |
| Packing List | ✔️ | Number of pairs, gross weight, dimensions |
| Photos | ✔️ | Clear images of sole, upper, and label |
| Test Reports | ✔️ | If claiming "Waterproof" (for 6401), provide lab test results |
✅ 2. Classification Strategy (Critical!)
| Scenario | Recommended HS Code | Tax Rate | Risk Level |
|---|---|---|---|
| Standard Rubber/Plastic Shoes | 6402.99.79.90 or 6402.99.31.77 |
37.5%+ or 16% | ⚠️ High Tax |
| Footwear with Leather Upper | Not in Data (Likely 6403/6404) | Different Rate | ⚠️ Check Data |
| Footwear Parts (Soles, Heels) | 6405.10.00.90 |
27.5% | ✅ Lower than Full Shoes |
| Waterproof Work Boots | 6401.99.90.00 |
47.5% | ❌ Very High Tax |
🔥 Pro Tip:
- If your product is casual rubber/plastic shoes, verify if it fits6402.99.31.77(16%) instead of6402.99.79.90(37.5%+). The difference is 21.5%+!
- Do not declare shoes as "Parts" (6405) unless they are truly unassembled components. Customs will audit and impose penalties.
✅ 3. Special Cases
| Case | Handling Advice |
|---|---|
| Mixed Materials | If upper is partly leather, not in 6402. Check 6403/6404. |
| Sports Shoes | May have different sub-codes (e.g., 6402.91). Check if 6402.91.40.50 applies. |
| Section 122 Applicability | Ensure all Chinese-origin goods under 6402 are flagged for the 10% additional tariff. |
| De Minimis | No exemption for small packages. All shipments are taxed. |
🌍 5. Global Comparison (2026)
| Country | HS Code | Tariff | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6402.99.79.90 |
37.5% + 90¢/pr + 10% | Highest burden; Section 122 applies |
| 🇺🇸 USA | 6402.99.31.77 |
16% | Lower bracket; verify eligibility |
| 🇨🇳 China | 6402.99 |
Varies (5-20%) | Import duties for China domestic |
| 🇪🇺 EU | 6402 |
4.7% + Specific | No Section 122; lower rates |
| 🇬🇧 UK | 6402 |
4.7% | Post-Brexit alignment with EU |
📌 Conclusion:
- USA is the most expensive market for Chinese footwear due to Section 122 (10%) and high base rates.
- Strategy: Optimize classification to fit 16% (6402.99.31.77) if possible. Avoid6401(47.5%) unless truly necessary.
📌 6. Common Mistakes & Pitfalls
❌ Mistake 1: Declaring rubber shoes as leather shoes
👉 Result: Wrong HS Code, potential 100% penalty + back taxes.
❌ Mistake 2: Ignoring Section 122 (10%)
👉 Result: Underpayment, customs hold, and fines.
❌ Mistake 3: Misclassifying complete shoes as parts (6405)
👉 Result: If audited, reclassification to 6402 with higher tax (47.5% for 6401) + penalties.
❌ Mistake 4: Not declaring material composition
👉 Result: Customs cannot verify HS Code, leading to delayed clearance.
✅ Best Practice:
"Accurate Material Declaration + Correct HS Code + Full Documentation = Smooth Clearance."
🎯 7. Final Recommendations
- Verify HS Code: Confirm if your product fits
6402.99.31.77(16%) or6402.99.79.90(37.5%+). The 21.5% difference is significant. - Prepare for High Taxes: Budget for 37.5% + 90¢/pr + 10% if the product falls under the higher bracket.
- Avoid "Parts" Declaration: Only use
6405or6401for actual unassembled components. - Document Everything: Keep photos, material specs, and invoices ready for customs audit.
📣 Take Action Now:
📞 Consult a Customs Broker to confirm the exact HS Code for your product.
📄 Prepare Detailed Product Descriptions to avoid misclassification.
💡 Optimize Supply Chain: Consider warehousing in Vietnam/Mexico if tariffs are too high, but be aware of substantial transformation rules.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Matters in Footwear Import!
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.