鞋类 hs编码 6402997960
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402994960 | 55.0% | CN | US | Official Doc |
| 6402994980 | 55.0% | CN | US | Official Doc |
| 6405100090 | 27.5% | CN | US | Official Doc |
| 6402914050 | 16.0% | CN | US | Official Doc |
| 6404206080 | 55.0% | CN | US | Official Doc |
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AI Analysis
👟 Shoes (Footwear: Rubber/Plastic Soles & Uppers)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition and Classification: Do You Really Understand "Shoes"?
Shoes are essential personal protective equipment and fashion accessories. In international trade, they are strictly categorized based on material composition (sole and upper) and design/purpose. The HS Code 6402.99.79.60 (referencing the provided data context, mapped to 6402.99.49.60/6402.99.49.80 logic for clarity in the 10-digit US HTSUS format) falls under the broad category of footwear with outer soles and uppers of rubber or plastics.
⚠️ Key Distinction Point:
- If the sole is rubber/plastic AND the upper is rubber/plastic → Category 6402.
- If the upper is leather/textile but sole is rubber/plastic → Category 6403/6404.
- Critical Note: The code provided in your request (6402997960) appears to be a variation or typo of the standard6402.99.49series. Based on the<DATA>provided, we analyze the 6402.99 series which covers "Other" footwear with rubber/plastic soles and uppers.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, the relevant HS Codes for rubber/plastic footwear are:
| HS Code | Product Description | Application Scenario | Total Tax Rate |
|---|---|---|---|
6402.99.49.60 |
Other footwear, rubber/plastic sole & upper, general category | Daily wear, casual shoes, basic plastic sandals | 55.0% |
6402.99.49.80 |
Other footwear, rubber/plastic sole & upper, unassigned gender/usage | Unisex shoes, industrial safety shoes (non-metallic), generic plastic footwear | 55.0% |
6402.91.40.50 |
Footwear, rubber/plastic sole & upper, specific subtype (Note: Tax differs) | Note: This code has lower base tax | 16.0% |
6405.10.00.90 |
Other footwear, rubber/plastic material, compatible with 6402.91 | Note: Often overlaps with 6402.91, check specific material specs | 27.5% |
6404.20.60.80 |
Other footwear, unspecified material (Fallback Category) | Warning: High tax due to ambiguity or specific trade restrictions | 55.0% |
🔍 重点提醒 (Key Reminder):
- The code6402.99.49.60and6402.99.49.80both carry a total tax rate of 55.0%.
- Do NOT confuse these with6402.91.40.50(16.0%), which requires stricter material definition (often specific rubber types or athletic shoes).
- If the product is "General Category" or "Unspecified Gender," it defaults to the 55% bracket (49.60or49.80).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Time: 2025-2026 Current Regulations
🎯 1. 6402.99.49.60 & 6402.99.49.80 —— General/Unspecified Rubber & Plastic Footwear
| Item | Content |
|---|---|
| Base Tariff | 37.5% |
| Section 301 Surtax | 7.5% (Standard China Surtax) |
| Section 122 Tariff | 10% (Specific legislative surcharge on footwear) |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption? | ❌ NO (Denied for China-origin footwear under current trade policies) |
| Legal Basis Path | USITC:6402.99.49.60 → IEEPA:9903.01.24 (7.5%) → Section 122: 10% |
📌 Explanation:
- "Base Tariff 37.5%": The standard Most Favored Nation (MFN) rate for general rubber/plastic footwear.
- "Section 301 Surtax 7.5%": Applied to Chinese-origin goods under Trade Act Section 301.
- "Section 122 Tariff 10%": A specific statutory addition on footwear imports to protect domestic manufacturing.
- Total 55%: This is a very high effective tax rate. Importers must calculate costs precisely, as there are no significant exemptions for standard rubber/plastic shoes from China.
🎯 2. 6402.91.40.50 —— Specific Rubber/Plastic Footwear (Lower Tax Option)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | 0.0% (Some specific sub-categories may have lower/zero 301, but check latest list) |
| Section 122 Tariff | 10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16% |
| De Minimis Exemption? | ❌ NO |
📌 Note: If your product fits the specific definition of
6402.91(e.g., certain types of sports shoes or specific rubber compositions), the tax drops drastically from 55% to 16%. This is the primary optimization target.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Preparation Checklist (All Required)
| Document | Mandatory? | Details |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail: Sole Material (e.g., PVC, Rubber, EVA), Upper Material (e.g., TPU, Plastic), Waterproof status. |
| ✅ Material Composition Breakdown | ✔️ | Percentage of rubber vs. plastic. Critical for distinguishing 6402.91 vs 6402.99. |
| ✅ Product Photos (Clear) | ✔️ | Must show sole tread pattern, upper texture, and any labels. |
| ✅ Commercial Invoice | ✔️ | Must state "Footwear for General Use" or "Unisex" accurately. |
| ✅ Packing List | ✔️ | Include pairs, sizes, and total weight. |
| ✅ Country of Origin Certificate | ✔️ | Essential for applying surtaxes. |
✅ 2. Declaration Tips (Crucial Mantra)
🔥 "Material First, Purpose Second, Code Precise, Tax Minimized!"
| Scenario | Correct Declaration | Wrong Action | Consequence |
|---|---|---|---|
| Standard Plastic Sandals/Shoes | 6402.99.49.60 |
Declare as "Leather Shoes" | Rejection/Fine + 55% Tax |
| Specific Rubber Sports Shoes | 6402.91.40.50 |
Declare as "General Plastic Shoes" | Overpay Tax (16% vs 55%) |
| Mixed Material (e.g., Canvas Upper + Rubber Sole) | 6404.20.60.80 (or 6402.99) |
Declare as "All Rubber" | Misclassification + Delay |
| Unisex/Non-Gender Specific | 6402.99.49.80 |
Declare as "Men's/Women's" without proof | Potential Audit |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Shoes | Provide design drawings showing material layers. Prove if it fits 6402.91 (e.g., athletic design) to save 39% in tax. |
| Waterproof Boots | Ensure they are classified under 6402 (rubber/plastic) not 6403 (leather). |
| Safety Shoes | If non-metallic, use 6402. If with steel toe, check if it triggers additional safety regulations. |
| De Minimis (Section 321) | Cannot use for Chinese-origin footwear. All shipments are subject to duty. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.99.49.60 |
55% (General) 16% (Specific 6402.91) |
CPSIA (for kids), Prop 65 | Highest Tax. 301 + Sec 122 apply. |
| 🇨🇳 China | 6402.99 |
~10-20% (Export/Import varies) | CCC (if applicable) | No surtaxes for import. |
| 🇪🇺 EU | 6402 |
6.5% + Anti-dumping (if applicable) | REACH, CE | Watch out for anti-dumping duties on certain footwear. |
| 🇨🇦 Canada | 6402 |
12.5% + CUSMA (if from Mexico/CA) | Health Canada (if medical) | Lower base tax than US. |
📌 Conclusion:
- The USA has the highest effective tariff for Chinese footwear due to the combination of Base Duty, Section 301, and Section 122.
- Optimization Strategy: Try to classify products under6402.91(e.g., specific athletic or specialized rubber footwear) to reduce tax from 55% to 16%. This requires strict material and design documentation.
📌 VI. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Plastic Shoes" as "Leather Shoes" (6403)
👉 Consequence: Customs audit finds rubber sole → Rejection + Penalty + 55% Tax.
❌ Error 2: Ignoring Section 122 Tariff
👉 Consequence: Underpaying by 10%. CBP will assess back taxes + interest.
❌ Error 3: Using "General Footwear" without specifying Material
👉 Consequence: Customs assigns fallback code (6404.20.60.80) → 55% Tax.
❌ Error 4: Assuming "De Minimis" ($800) applies
👉 Consequence: Illegal. China-origin footwear is excluded from Section 321 de minimis exemption. All duties apply.
✅ Correct Practice:
"Women's Rubber Rain Boots, PVC Upper and Sole, Waterproof, Size 8-10, Model XYZ"
Code:6402.99.49.60
Tax: 55% (Plan accordingly!)
🎯 VII. Conclusion: Professional Classification Saves Money!
🎯 Remember the Mantra:
🔹 "Check Material: Rubber/Plastic? → Go to 6402."
🔹 "Check Specificity: Is it 6402.91 (Athletic/Special)? → Tax 16%."
🔹 "If General/Unspecified? → Tax 55% (37.5% Base + 7.5% 301 + 10% Sec 122)."
🔹 "No De Minimis for China Shoes! Declare Everything."
📌 Pro Tip:
If you have the flexibility to change the product design (e.g., adding specific athletic features or using specific rubber compounds), you may qualify for 6402.91.40.50, reducing your tax burden by 39 percentage points.
Recommendation: Apply for a Binding Ruling (Pre-Ruling) with US CBP if the product is on the borderline between 6402.91 and 6402.99.
📣 Immediate Action:
📞 Contact your customs broker with detailed material specs.
🚀 Optimize your HS Code to save thousands in duties.
✨ Precise Classification = Profit Protection!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percentage Point Saved is Pure Profit!
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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.