鞋类 (HS编码 6402997960)
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402994980 | 55.0% | CN | US | Official Doc |
| 6402994960 | 55.0% | CN | US | Official Doc |
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
| 6404206080 | 55.0% | CN | US | Official Doc |
AI Analysis
👟 Shoes (HS Code Reference Analysis)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One, Product Definition and Classification: Do You Really Understand "Shoes"?
Shoes are essential items for daily wear, sports, and industrial protection. In international trade, they are primarily classified based on outsole material and upper material. The HS Code section 64 covers "Footwear, footwear parts and other articles."
Key Distinctions: - Rubber/Plastic Outsole & Upper: Most common mass-market shoes (sneakers, rain boots, casual shoes). - Other Materials: Leather, textile, wood, etc., fall into different subheadings (e.g., 6403, 6404, 6405). - Important Note: The provided data focuses heavily on Rubber/Plastic footwear. If your shoes are leather or textile, these codes may not apply.
⚠️ Critical Distinction Point:
- If the outsole and upper are both rubber/plastic → Look at 6402 or 6405.
- If the outsole is rubber/plastic but the upper is textile → Look at 6404.
- If it is a "catch-all" category not specified elsewhere → 6402.99.49.
📦 2. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Application Scenario | Total Tax Rate | Tax Composition (Detail) |
|---|---|---|---|---|
| 6402.99.49.80 | Other footwear, outer soles & uppers of rubber/plastic; other; other. | Generic rubber/plastic shoes not specified elsewhere. | 55.0% | Base: 37.5%, Add-on: 7.5%, Section 301/122: 10% |
| 6402.99.49.60 | Other footwear, outer soles & uppers of rubber/plastic; other; other. | Matches generic rubber/plastic shoe attributes. | 55.0% | Base: 37.5%, Add-on: 7.5%, Section 301/122: 10% |
| 6405.10.00.90 | Other footwear; uppers of rubber/plastic. | Shoes with rubber/plastic uppers but other sole types. | 27.5% | Base: 10.0%, Add-on: 7.5%, Section 301/122: 10% |
| 6402.91.40.50 | Footwear with outer soles & uppers of rubber/plastic; sports footwear; other. | Sports shoes, running shoes, trainers. | 16.0% | Base: 6.0%, Add-on: 0.0%, Section 301/122: 10% |
| 6404.20.60.80 | Footwear with outer soles of rubber/plastic; other. | Shoes with rubber/plastic soles but textile or other uppers. | 55.0% | Base: 37.5%, Add-on: 7.5%, Section 301/122: 10% |
🔍 Key Reminder:
- 6402.91 is specifically for Sports Footwear (lower base rate).
- 6402.99 is for Other rubber/plastic shoes (higher base rate).
- 6404 is for Textile/Other Upper shoes with rubber soles (often mistaken for 6402).
- 6405.10 is for Rubber/Plastic Uppers (e.g., rain boots, clogs) regardless of sole.
💰 3. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 2025 (Subject to current trade policies)
🎯 1. 6402.91.40.50 —— Sports Footwear (Outer soles & uppers of rubber/plastic)
| Item | Content |
|---|---|
| Base Rate | 6.0% (Ad valorem) |
| USITC Surtax | 0.0% (No additional Section 301 surtax for this specific subheading in some contexts, but data says 0.0%) |
| IEEPA/Add-on Tax | +10% (Section 122/301 specific clause) |
| Total Rate | 16.0% |
| Tax Calculation | CIF Value × 16% |
| De Minimis Exemption | ❌ Not Applicable (Most footwear >$800 requires full entry; under $800 may have limits depending on current de minimis rules) |
| Legal Basis Path | HTSUS:6402.91.40.50 → Section 301 Footnotes |
📌 Explanation:
- Sports footwear enjoys the lowest base rate (6.0%).
- However, the 10% add-on still applies due to US-China trade tensions.
- This is the most favorable code among the list if the shoes qualify as "sports footwear."
🎯 2. 6402.99.49.80 & 6402.99.49.60 —— Other Rubber/Plastic Footwear
| Item | Content |
|---|---|
| Base Rate | 37.5% |
| USITC Surtax | +7.5% |
| IEEPA/Add-on Tax | +10% |
| Total Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis Path | HTSUS:6402.99.49 → Footnote 8/9903 |
📌 Warning:
- These codes carry the highest tax burden (55%).
- They are "catch-all" categories for non-sports, non-specialty rubber/plastic shoes.
- Misclassification Risk: Declaring a sports shoe as "other" to avoid scrutiny? Dangerous. Customs may reclassify and levy penalties.
🎯 3. 6405.10.00.90 —— Other Footwear (Uppers of Rubber/Plastic)
| Item | Content |
|---|---|
| Base Rate | 10.0% |
| USITC Surtax | +7.5% |
| IEEPA/Add-on Tax | +10% |
| Total Rate | 27.5% |
| Tax Calculation | CIF Value × 27.5% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Note:
- Applies to shoes like rain boots, clogs, or slippers where the upper is rubber/plastic.
- Lower total rate than general shoes (55%) but higher than sports shoes (16%).
🎯 4. 6404.20.60.80 —— Footwear with Rubber/Plastic Soles (Other Uppers)
| Item | Content |
|---|---|
| Base Rate | 37.5% |
| USITC Surtax | +7.5% |
| IEEPA/Add-on Tax | +10% |
| Total Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption | ❌ Not Applicable |
📌 Note:
- Use this if the sole is rubber/plastic but the upper is textile or other material.
- Common Mistake: Many sneakers have rubber soles and textile uppers. If not classified as sports footwear (6402.91), they fall here → 55% tax.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (All Are Required)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Detailed description of materials (e.g., "Upper: Mesh, Sole: EVA/Rubber"). |
| ✅ Material Composition | ✔️ | Proof of % composition for uppers and soles. Critical for HS classification. |
| ✅ Product Photos | ✔️ | Clear photos of sole pattern, upper texture, and labels. |
| ✅ Sports Equipment Proof | ✔️ | If claiming 16% rate, provide evidence of use (e.g., "Running Shoes," design for sports). |
| ✅ Commercial Invoice | ✔️ | Must match HS code description precisely. |
| ✅ Packing List | ✔️ | List quantities, weights, and packaging details. |
✅ 2. Declaration Techniques (Key Mnemonics)
🔥 “Sole & Upper Define the Code, Sports Low Tax, Others High!”
| Situation | Correct Declaration | Error Consequence |
|---|---|---|
| Sports Shoes (Running, Basketball) | 6402.91.40.50 (16%) |
Misdeclare as "Other" → Pay 55% |
| Rain Boots (All Rubber) | 6405.10.00.90 (27.5%) |
Misdeclare as "Sports" → Rejected |
| Sneakers (Rubber Sole, Textile Upper) | 6404.20.60.80 (55%) |
Misdeclare as "Rubber Upper" → Penalty |
| Casual Rubber Shoes | 6402.99.49.xx (55%) |
None (Standard category) |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If upper is 51% rubber, still 6402. If 51% textile, check 6404/6405. |
| Footwear Parts | Soles, heels, insoles may have different HS codes (e.g., 6406). Do not bundle if declared separately. |
| Sample Imports | Under $800 (de minimis), tax may be lower/exempt, but verify current USCBP rules. |
| OEM Custom Shoes | Provide design sheets to prove intended use (e.g., "Industrial Safety Shoe" vs. "Fashion Shoe"). |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (Approx.) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.91.40.50 |
16% (Sports) 55% (Others) |
None | High surtax on Chinese origin. |
| 🇨🇳 China | 6402.91 |
10-20% | CCC (if applicable) | Lower import tax. |
| 🇪🇺 EU | 6402 |
0-9% | CE (if safety) | No 301-style surtaxes. |
| 🇬🇧 UK | 6402 |
0-12% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA has the highest effective tariff due to Section 301/122 add-ons.
- Sports footwear offers the best tax optimization (16% vs 55%).
- Accurate material declaration is the #1 way to avoid penalties.
📌 6. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Calling all sneakers "Sports Footwear" to get 16%
👉 Consequence: If they are fashion sneakers (non-performance), customs may reclassify to 6402.99 → Pay 39% difference + fines!
❌ Error 2: Ignoring the Upper Material
👉 Consequence: Declaring textile-upper shoes as 6402 (Rubber Upper) → Customs Rejection.
❌ Error 3: Not Providing Material Breakdown
👉 Consequence: Customs cannot verify if 50/50 split → Ad Valorem Penalty on entire shipment.
❌ Error 4: Using Generic Names like "Shoes"
👉 Consequence: Vague description → Delay in Clearance + Request for More Info.
✅ Correct Practice:
"Men's Running Shoes, Model XYZ, Upper: Mesh/Textile, Sole: Rubber/EVA, Designed for Jogging, FCC/CE Certified"
🎯 7. Conclusion: Precise Classification Saves Money!
🎯 Remember the Mnemonic:
🔹 “Sports 16, Rubber 55, Textile Upper 55, Rain Boots 27.5.”
🔹 “Material Defines Code, Code Defines Tax, Misclassify Means Loss.”
📌 Tips:
- If you are importing large volumes, consider Advanced Ruling (CBP Ruling) to lock in the HS code and tax rate.
- De Minimis (Section 321): For shipments under $800 per person per day, tariffs may be exempt, but dutiable goods restrictions apply. Check current CBP guidelines.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide material specs + Apply for Pre-classification
🚀 Ensure your shoes clear customs smoothly, pay the right tax, and protect your profit margin!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent saved in tariffs 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) — 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.