鞋类 hs编码 6404204090
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6402994960 | 55.0% | CN | US | Official Doc |
| 6402994980 | 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
👟 Shoe Classifications for HS Code 6404.20.60.80
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition and Classification: Do You Really Understand "Footwear"?
Footwear, especially those with rubber or plastic soles, is a highly regulated category in international trade. In the context of US import regulations, it is strictly categorized by material composition and construction.
Shoes with Rubber/Plastic Soles & Uppers: * Specific Categories: Sports shoes, tennis shoes, basketball shoes, gym shoes, and similar footwear where both the sole and upper are made of rubber or plastic. * "Other" Categories: Footwear that does not fit the specific descriptions above but still meets the material criteria (rubber/plastic sole + upper).
⚠️ Key Distinction Point:
- If the upper is made of leather or textile, it DOES NOT fall under HS 6404. It must be classified under other chapters (e.g., 6402 for rubber/plastic soles with leather/textile uppers).
- HS 6404 is exclusively for footwear where BOTH the outer sole AND the upper are primarily of Rubber or Plastic.
- If the product is merely a "component" or "part" of a shoe, it may fall under HS 6406, but if it is a complete wearable unit, it falls under 6401-6405.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Criteria |
|---|---|---|---|
6404.20.60.80 |
Other footwear, specified as "Other" not elsewhere specified | General casual rubber/plastic shoes not matching specific sports definitions | ✅ Sole: Rubber/Plastic ✅ Upper: Rubber/Plastic |
6402.91.40.50 |
Other footwear, rubber/plastic outer sole and upper (specific sub-category) | Standard rubber/plastic shoes (e.g., rain boots, clogs, basic casual) | ✅ Sole: Rubber/Plastic ✅ Upper: Rubber/Plastic |
6402.99.49.60 |
Other footwear, rubber/plastic outer sole and upper | General "Other" category for rubber/plastic footwear | ✅ Sole: Rubber/Plastic ✅ Upper: Rubber/Plastic |
6402.99.49.80 |
Other footwear, rubber/plastic outer sole and upper | Another "Other" category variant | ✅ Sole: Rubber/Plastic ✅ Upper: Rubber/Plastic |
6405.10.00.90 |
Other footwear, rubber/plastic outer sole and upper | Miscellaneous rubber/plastic footwear | ✅ Sole: Rubber/Plastic ✅ Upper: Rubber/Plastic |
🔍 Important Reminder:
- All footwear classified under 6404, 6402, 6405 MUST have Rubber or Plastic for BOTH the sole and the upper.
- If the upper is Leather, Textile, or Knitted, these HS Codes are INAPPLICABLE. Misclassification leads to severe penalties.
- HS Code6404.20.60.80specifically targets "Other" footwear in this material category, often used for non-specialized casual rubber/plastic shoes.
💰 3. 2026 Latest Tariff Rate Detailed Explanation (Including Surcharge & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade Rules)
🎯 1. 6404.20.60.80 —— Other Footwear, Rubber/Plastic Sole & Upper (Specified "Other")
| Item | Content |
|---|---|
| Base Tariff Rate | 37.5% (Standard MFN Rate) |
| USITC Surcharge (Section 301) | +7.5% (Additional Tariff) |
| IEEPA Surcharge (Section 122/Other) | +10% (Specific Clause Tariff) |
| Total Tariff Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption Available? | ❌ NO (Strictly Denied for Footwear) |
| Legal Authority Path | USITC:6404.20.60.80 → 301Footnote:7.5% → IEEPA:10% |
📌 Explanation:
- The 37.5% base rate is the standard Most Favored Nation (MFN) tariff for this footwear type.
- The 7.5% is part of the US-China trade war tariffs (Section 301), applied to specific footwear sub-categories.
- The 10% is an additional surcharge (often referred to as "Clause 122" or similar trade remedy tariffs in specific contexts), pushing the total to 55%.
- Footwear from China is heavily taxed in the US. There is NO de minimis exemption (no $800 threshold waiver). Every pair is subject to full taxation.
🎯 2. 6402.91.40.50 —— Other Footwear, Rubber/Plastic Outer Sole and Upper
| Item | Content |
|---|---|
| Base Tariff Rate | 6.0% |
| USITC Surcharge (Section 301) | 0.0% (No additional Section 301 surcharge for this specific sub-code) |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tariff Rate | 16.0% |
| Tax Calculation | CIF Value × 16% |
| De Minimis Exemption Available? | ❌ NO |
| Legal Authority Path | USITC:6402.91.40.50 → IEEPA:10% |
📌 Note:
- This HS Code benefits from a lower base rate (6.0%) compared to6404.20.60.80.
- However, it still incurs a 10% IEEPA surcharge.
- Total Tax: 16%. This is significantly cheaper than the 55% rate, but classification must be precise. If goods are misclassified from6402.91.40.50to6404.20.60.80, the tax jumps by 39 percentage points.
🎯 3. 6402.99.49.60 & 6402.99.49.80 —— Other Footwear, Rubber/Plastic Outer Sole and Upper
| Item | Content |
|---|---|
| Base Tariff Rate | 37.5% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tariff Rate | 55.0% |
| Tax Calculation | CIF Value × 55% |
| De Minimis Exemption Available? | ❌ NO |
| Legal Authority Path | USITC:6402.99.49.60/80 → 301Footnote:7.5% → IEEPA:10% |
📌 Note:
- These codes mirror the high-tax structure of6404.20.60.80.
- They represent the "catch-all" categories for rubber/plastic footwear that don't fit more specific low-tax sub-codes.
🎯 4. 6405.10.00.90 —— Other Footwear, Rubber/Plastic Outer Sole and Upper
| Item | Content |
|---|---|
| Base Tariff Rate | 10.0% |
| USITC Surcharge (Section 301) | +7.5% |
| IEEPA Surcharge (Clause 122) | +10% |
| Total Tariff Rate | 27.5% |
| Tax Calculation | CIF Value × 27.5% |
| De Minimis Exemption Available? | ❌ NO |
| Legal Authority Path | USITC:6405.10.00.90 → 301Footnote:7.5% → IEEPA:10% |
📌 Note:
- A middle-ground tax rate of 27.5%.
- Applicable to specific "other" footwear types under Chapter 6405.
🛠️ 4. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Indispensable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must explicitly state: Sole Material = Rubber/Plastic, Upper Material = Rubber/Plastic. |
| ✅ Material Composition Proof | ✔️ | Lab test reports or supplier declarations confirming % composition of sole and upper. |
| ✅ Product Photos (Labeled) | ✔️ | Clear images showing the sole and upper texture to prove they are rubber/plastic, NOT leather or textile. |
| ✅ Commercial Invoice | ✔️ | Must accurately describe the item as "Rubber/Plastic Footwear" with correct HS Code. |
| ✅ Packing List | ✔️ | Detail quantity, weight, and dimensions. |
| ✅ Country of Origin Certificate | ❌ (Not helpful for tax reduction) | Note: Even with a CO, China-origin footwear still faces high tariffs unless specific exemptions apply (rare for shoes). |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Material Dictates Code, Rubber/Plastic Only, Leather Goes Elsewhere!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Complete Shoe, Rubber/Plastic Sole & Upper | 6404.20.60.80 (if "Other") or 6402.91.40.50 (if eligible) |
Misclassifying as "Leather Shoe" → Wrong Code |
| Shoe with Leather Upper, Rubber Sole | NOT under 6404/6402/6405. Must use 6402.91/99 with different tax structure (check current rates for leather uppers). | Using 6404.20.60.80 → Penalty + Back Taxes |
| Sneakers, Tennis Shoes | 6404.11 or 6404.19 (if specified sports types) |
Using "Other" code 6404.20.60.80 → Potential Misclassification |
| Parts of Shoes (Soles Only) | HS 6406 (Not in provided list) | Declaring as finished shoes → Audit Risk |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| Mixed Materials (e.g., Mesh Upper + Rubber Sole) | DO NOT use HS 6404. 6404 requires the UPPER to be rubber/plastic. Mesh/textile uppers go to 6402 or 6403 (Leather/Textile categories), which have different tax profiles. |
| OEM Custom Rubber Slides | Ensure the specification clearly states "100% Rubber/Plastic" for both components. If any fabric is present, re-evaluate classification. |
| High-Value Designer Rubber Shoes | Still subject to 55% or 16% depending on exact sub-code. Value does not exempt you from material-based classification. |
| De Minimis (Section 321) Abuse | ❌ STOP. Footwear is explicitly excluded from the $800 de minimis exemption. Even a single pair is subject to full duty and entry filing. |
🌍 5. Global Market Comparison for Footwear (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Req. | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 6404.20.60.80 / 6402.91.40.50 |
16% - 55% | None specific (except CPSC for kids) | Highest tax burden due to Section 301 & 122. |
| 🇨🇳 China | 6404.20.60.80 |
~10-15% (Import) | CCC (if applicable) | Domestic market has different rates. |
| 🇪🇺 EU | 6404 / 6402 |
0% - 12% | CE Mark (if safety shoes), REACH | Generally lower tariffs than US. |
| 🇬🇧 UK | 6404 / 6402 |
0% - 12% | UKCA Mark | Post-Brexit rules apply. |
| 🇦🇺 Australia | 6404 / 6402 |
5% | RCM (if electronic components) | Moderate tariffs. |
| 🇯🇵 Japan | 6404 / 6402 |
0% - 10% | PSE (if applicable) | Free Trade Agreements may apply. |
📌 Conclusion:
- The US market is the most punitive for Chinese-origin rubber/plastic footwear.
- Tax Variance: The difference between6402.91.40.50(16%) and6404.20.60.80(55%) is massive.
- Critical Action: Properly identifying the exact sub-category can save up to 39% in duties.
📌 6. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Classifying Textile/Mesh Sneakers as 6404.20.60.80
👉 Consequence: 6404 requires a Rubber/Plastic Upper. Mesh uppers are textile. Misclassification leads to 6402/6403 codes, potentially triggering different duties or violations.
❌ Error 2: Assuming De Minimis ($800) applies to Footwear
👉 Consequence: Footwear is explicitly excluded. Attempting to ship via Parcel Post under $800 will result in seizure, fines, and blacklisting of the importer.
❌ Error 3: Ignoring the 10% IEEPA Surcharge
👉 Consequence: Even if base tariff is low (e.g., 6%), the 10% add-on is non-negotiable for China-origin goods. Underestimating costs affects pricing strategy.
❌ Error 4: Confusing Sole Material with Upper Material
👉 Consequence: If the sole is rubber but the upper is leather, HS 6404 is WRONG. It must be classified under 6402 (Rubber/Plastic sole, Leather upper), which has its own tax structure.
✅ Correct Practice:
"Rubber Sandals, 100% EVA Rubber Sole, 100% Rubber Upper, No Textile Components, Model XYZ, Origin: China"
🎯 7. Conclusion: Precise Classification Saves Big Money!
🎯 Remember Mnemonics:
🔹 "Sole & Upper Both Rubber/Plastic? Then Look to 6402/6404/6405."
🔹 "If Upper is Leather/Textile, Leave 6404 Behind!"
🔹 "16% vs 55%? It Depends on the Sub-Code, Not Just the Chapter!"
🔹 "No De Minimis for Shoes, Pay Full Duty, Avoid Fines!"
📌 Pro Tip:
If your footwear has Textile or Leather Uppers, do NOT use the codes provided in this list (except potentially 6402 variants if sole is rubber/plastic). Consult a customs broker for 6402.91.40.50 vs 6402.99.49.60 vs 6403/6404/6405 distinctions based on exact material breakdown.
📣 Immediate Action:
📞 Contact a licensed US Customs Broker
📄 Provide Material Composition Reports (Sole & Upper)
🚀 Apply for an Advance Ruling if shipping high volumes to lock in the correct 16% or 55% rate.
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point of Tax Matters in Footwear Trade!
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.