鞋类零件
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4203406000 | 35.0% | CN | US | Official Doc |
| 6406109040 | 22.0% | CN | US | Official Doc |
| 6406106000 | 17.5% | CN | US | Official Doc |
| 4205008000 | 35.0% | CN | US | Official Doc |
| 6406909000 | 17.5% | CN | US | Official Doc |
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AI Analysis
👞 Shoe Parts & Accessories (Footwear Components)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Shoe Parts"?
Shoe parts encompass a wide range of components used in the manufacturing of footwear, including uppers, insoles, outsoles, heels, and other accessories. In international trade, these items are classified based on their material (leather vs. other materials) and function (finished vs. unfinished parts).
Key Distinctions: * Leather Components (Chapter 42): If the shoe part (e.g., upper, lining) is made of leather or composition leather, it often falls under Chapter 42 ("Articles of leather") rather than Chapter 64 (Footwear). * Non-Leather Components (Chapter 64): If the material is rubber, plastic, textile, or other unspecified materials, it falls under Chapter 64 ("Footwear, gaiters and the like"). * "Other" Categories: If the material is ambiguous or does not fit specific subheadings, customs may apply "catch-all" codes.
⚠️ Critical Distinction Point:
- If the material is Leather/Composition Leather → Likely Chapter 42 (e.g., 4203 or 4205).
- If the material is Rubber/Plastic/Textile/Unknown → Likely Chapter 64 (e.g., 6406).
- Misclassification Risk: Declaring a leather upper as a "shoe part" under Chapter 64 can lead to severe penalties due to higher tariff rates (25% + 10% vs. 7.5% + 10%).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, here are the specific HS Codes, their summaries, and tax implications. Note that all codes listed include a 10% Section 301/IEEPA Additional Tariff for US imports from China.
| HS Code | Product Summary & Material Inference | Total Tax Rate | Tax Breakdown (Base + Section 301 + IEEPA 122) |
|---|---|---|---|
4203.40.60.00 |
Shoe Uppers & Parts: Material inferred as Leather or Synthetic Leather. Classified under "Apparel Accessories / Other". | 35.0% | Base: 0.0% Sec 301: 25.0% IEEPA 122: 10% |
6406.10.90.40 |
Shoe Uppers & Parts: Material Not Specified. Matches "Footwear Parts" under catch-all rules. | 22.0% | Base: 4.5% Sec 301: 7.5% IEEPA 122: 10% |
6406.10.60.00 |
Shoe Uppers & Parts: Use consistent with shoe uppers/parts, No Material Conflict. | 17.5% | Base: 0.0% Sec 301: 7.5% IEEPA 122: 10% |
4205.00.80.00 |
Shoe Accessories: Material inferred as Leather or Composite Leather. Classified under "Other Leather Articles". | 35.0% | Base: 0.0% Sec 301: 25.0% IEEPA 122: 10% |
6406.90.90.00 |
Shoe Accessories: Use consistent with shoe parts. No Material Specified, matched under catch-all category. | 17.5% | Base: 0.0% Sec 301: 7.5% IEEPA 122: 10% |
🔍 Key Insight:
- Chapter 42 (Leather) items generally face a 25% Section 301 tariff + 10% IEEPA = 35% Total.
- Chapter 64 (Non-Leather/Other) items generally face a 7.5% Section 301 tariff + 10% IEEPA = 17.5% or 22% Total.
- Cost Saving Potential: Correctly identifying non-leather materials can reduce tariffs by 13-17.5 percentage points.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: November 10, 2025 (and subsequent imports)
🎯 1. 4203.40.60.00 & 4205.00.80.00 —— Leather/Composite Leather Shoe Parts
| Item | Details |
|---|---|
| Base Duty Rate | 0% (Ad Valorem) |
| USITC Additional Duty (Section 301) | +25% (List 4 / IEEPA 9903) |
| IEEPA Additional Duty (Section 122/301) | +10% (Targeting China/HK products, effective Nov 10, 2025) |
| Total Duty Rate | 35.0% |
| Calculation Method | CIF Value × 35% |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4203.40.60.00 / 4205.00.80.00 → FOOTNOTE:301 |
📌 Explanation:
- Items classified under Chapter 42 (Leather) are subject to the higher 25% Section 301 rate.
- Even if the base duty is 0%, the 35% total is significant.
- Risk: If you declare leather uppers as "fabric parts" to get a lower rate, Customs will penalize you for misclassification.
🎯 2. 6406.10.90.40 & 6406.90.90.00 —— Non-Leather / Other Shoe Parts
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% - 4.5% (Varies by subheading) |
| USITC Additional Duty (Section 301) | +7.5% (Lower rate for certain footwear parts) |
| IEEPA Additional Duty (Section 122/301) | +10% |
| Total Duty Rate | 17.5% - 22.0% |
| Calculation Method | CIF Value × (17.5% or 22.0%) |
| De Minimis Exemption? | ❌ No (Denied) |
| Legal Basis Path | IEEPA:9903.01.24 → USITC:6406.10.90.40 / 6406.90.90.00 → FOOTNOTE:301 |
📌 Explanation:
-6406.10.60.00and6406.90.90.00have a 0% Base Duty, resulting in a 17.5% Total.
-6406.10.90.40has a 4.5% Base Duty, resulting in a 22.0% Total.
- Optimization Tip: If your parts are made of rubber, plastic, or textiles, ensure they are declared under Chapter 64, not Chapter 42.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must specify Material (Leather, Rubber, Textile, etc.), Dimensions, and Function. |
| ✅ Material Composition Certificate | ✔️ | Crucial for distinguishing between Chapter 42 (Leather) and Chapter 64 (Non-Leather). |
| ✅ Product Photos (Clear & Detailed) | ✔️ | Show texture, stitching, and any labels indicating material. |
| ✅ Commercial Invoice | ✔️ | Must explicitly state: "Shoe Upper/Part, Material: [Specific Material]". Avoid vague terms like "Shoe Accessory". |
| ✅ Packing List | ✔️ | Detail contents to prove no finished footwear is included. |
| ✅ Certificate of Origin (CO) | ✔️ | If not from China, check for preferential tariff eligibility. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Material is King, Code is Queen. Leather vs. Non-Leather determines the rate!”
| Scenario | Correct Declaration | Error to Avoid |
|---|---|---|
| Leather Upper | 4203.40.60.00 |
❌ Do NOT declare as 6406.10.60.00 (Avoids 35% vs 17.5%? No, must be accurate! But if it is leather, you MUST pay 35%). |
| Rubber/Plastic Insole | 6406.10.60.00 or 6406.90.90.00 |
❌ Do NOT declare as Leather → Saves ~17.5%. |
| Unknown Material | 6406.10.90.40 |
❌ Do NOT guess Leather → Avoids 35% penalty if actually non-leather. |
| Complete Shoe | N/A (This is Chapter 64 finished goods, not parts) | ❌ Do NOT ship finished shoes as "parts" → Severe fraud penalty. |
✅ 3. Special Cases & Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material Parts | If a shoe part has both leather and textile components, Customs may apply the principal material rule. Provide a detailed breakdown. |
| Composite Leather | Declared as Leather (Chapter 42) → Subject to 35% tariff. Ensure your supplier certifies this. |
| "Unspecified" Material | If material is unknown, Customs defaults to Chapter 64 (Lower Rate) but may request lab tests. |
| OEM Components | Provide customer PO and design specs to prove these are parts, not finished shoes. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 4203.40.60.00 (Leather) |
35% | High Section 301 + IEEPA |
| 🇺🇸 USA | 6406.10.60.00 (Non-Leather) |
17.5% | Lower Section 301 rate |
| 🇨🇳 China | 4203.40.60.00 |
~10-15% | Lower base duties, no Section 301 |
| 🇪🇺 EU | 4203.29 / 6406.90 |
4-8% | No Section 301; EORI required |
| 🇬🇧 UK | 4203.29 / 6406.90 |
4-8% | Post-Brexit tariffs apply |
📌 Conclusion:
- USA is the most challenging market due to the 301+IEEPA surcharges.
- Material Declaration is Critical: Correctly identifying non-leather materials can save 17.5% in duties.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring Leather Uppers as "Textile Parts" to get 17.5% rate
👉 Consequence: Customs audit → Back taxes + 25% Penalty + Possible Seizure.
❌ Error 2: Vague Description: "Shoe Parts" without Material
👉 Consequence: Customs assigns catch-all code (6406.90.90.00 or 6406.10.90.40) which may not be optimal, or delays shipment for clarification.
❌ Error 3: Ignoring IEEPA 10% Surcharge
👉 Consequence: Underestimating landed cost by 10% → Margin erosion.
❌ Error 4: Mixing Finished Shoes with Parts in One Shipment
👉 Consequence: Entire shipment may be reclassified as Finished Footwear (higher base duty, different classification) → Customs Hold.
✅ Correct Practice:
"Shoe Upper, Material: Synthetic Leather, Dimensions: 30cm x 15cm, Model: XYZ, For US Import"
🎯 VII. Conclusion: Precision in Classification, Profit in Clearance!
🎯 Remember the Mantra:
🔹 "Leather = 35% (4203/4205)"
🔹 "Non-Leather = 17.5-22% (6406)"
🔹 "Material Proof Saves Money!"
📌 Pro Tip:
If your parts are made from recycled materials or sustainable fabrics, ensure this is clearly stated in the specs, as it may qualify for different subheadings within Chapter 64, potentially lowering the base duty.
📣 Immediate Action Required:
📞 Contact Your Customs Broker: Provide Material Certificates for all shoe parts.
🚀 Verify HS Codes: Ensure4203vs6406is correct based on actual material, not just appearance.
💰 Calculate Landed Cost: Include 35% for leather parts and 17.5-22% for non-leather parts in your pricing.
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Percent Saved in Duties 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.