食品级鞋套
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | Official Doc |
| 4015900050 | 39.0% | CN | US | Official Doc |
| 4015900010 | 39.0% | CN | US | Official Doc |
| 6115999000 | 27.4% | CN | US | Official Doc |
| 6217109550 | 32.1% | CN | US | Official Doc |
AI Analysis
👟 Food-Grade Shoe Covers (Gummy Boots/Footwear Covers)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Understand "Food-Grade Shoe Covers"?
"Food-grade shoe covers" refer to protective footwear or coverings used in food processing, pharmaceutical, and cleanroom environments. They are designed to prevent contamination from shoe soles. In international trade, classification depends strictly on material composition and construction method.
They are broadly categorized into two types:
Plastic/Polymer Shoe Covers (Disposable): Made from PE (Polyethylene), PP (Polypropylene), or PVC. These are typically thin, disposable, and elasticized. Rubber/Synthetic Rubber Footwear: Made from vulcanized rubber or synthetic rubber (e.g., Gummy Boots). These are durable, reusable, and fully enclosed.
⚠️ Key Distinction Point:
- If it is a thin, disposable sheet-like covering made of plastic/film → It is classified as a Plastic Article (Chapter 39) or Textile Accessory (Chapter 61/62).
- If it is a solid, vulcanized rubber item resembling a boot or slipper → It is classified as Rubber Apparel (Chapter 40).
📦 2. HS Code Classification Details (2026 Latest Tariff Authority对照)
Based on the provided data, here are the four specific HS Codes for food-grade shoe covers, differentiated by material:
| HS Code | Product Description | Applicable Scenario | Material Type | Tax Rate |
|---|---|---|---|---|
3926.90.99.89 |
Plastic articles, not elsewhere specified | Disposable PE/PP shoe covers, thin plastic film covers | Plastic (PE/PP) | 22.8% |
4015.90.00.50 |
Other made-up apparel and accessories of vulcanized rubber | Reusable rubber gummy boots, heavy-duty rubber shoe covers | Vulcanized/Synthetic Rubber | 39.0% |
4015.90.00.10 |
Other made-up apparel and accessories (for other uses) | Rubber/Synthetic Rubber protective gear (non-apparel specific) | Vulcanized/Synthetic Rubber | 39.0% |
6115.99.90.00 |
Other hosiery, knitted or crocheted | Non-woven fabric shoe covers, textile-based disposable covers | Textile/Non-woven | 27.4% |
6217.10.95.50 |
Other made-up clothing accessories, not elsewhere specified | Finished plastic/non-woven consumable accessories | Mixed/Made-up Consumables | 32.1% |
🔍 Critical Reminder:
- Plastic Covers (PE/PP): Must fall under 3926.90.99.89. Do not misclassify as textiles.
- Rubber Boots/Covers: Must fall under 4015.90.00.50 or 4015.90.00.10.
- Non-Woven/Textile: If the cover is made of spun-bonded non-woven fabric (common in cleanrooms), it may fall under 6115.99.90.00 or 6217.10.95.50 depending on exact construction (knitted vs. made-up accessory).
💰 3. 2026 Latest Tariff Rate Detailed Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025/2026 (Current Trade War Context)
🎯 1. 3926.90.99.89 —— Plastic Articles (PE/PP Disposable Shoe Covers)
| Item | Content |
|---|---|
| Base Tariff | 5.3% (ad valorem) |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption | ❌ Not Eligible (Subject to full duty assessment) |
| Legal Basis Path | Base Tariff: 5.3% + Section 301: 7.5% + Section 122: 10% |
📌 Explanation:
- 5.3%: Standard USMFN (Most Favored Nation) tariff for plastic articles.
- 7.5%: Section 301 tariff, part of the ongoing US-China trade dispute.
- 10%: Section 122 tariff (often applied to specific strategic imports).
- Total 22.8% is significantly lower than rubber counterparts but still substantial.
🎯 2. 4015.90.00.50 & 4015.90.00.10 —— Rubber Apparel (Gummy Boots/Heavy Covers)
| Item | Content |
|---|---|
| Base Tariff | 4.0% |
| Section 301 Additional Tariff | +25.0% |
| Section 122 Tariff | +10% |
| Total Tariff | 39.0% |
| Tax Calculation | CIF Value × 39.0% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 4.0% + Section 301: 25.0% + Section 122: 10% |
📌 Explanation:
- 4.0%: Standard USMFN tariff for rubber footwear/apparel.
- 25.0%: High Section 301 tariff applied to rubber products.
- 10%: Section 122 tariff.
- Total 39.0% is very high. This category is highly sensitive to trade policy changes.
🎯 3. 6115.99.90.00 —— Knitted/Non-Woven Textile Shoe Covers
| Item | Content |
|---|---|
| Base Tariff | 9.9% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 27.4% |
| Tax Calculation | CIF Value × 27.4% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 9.9% + Section 301: 7.5% + Section 122: 10% |
📌 Explanation:
- Textile-based shoe covers (e.g., non-woven polypropylene) face a 27.4% total tariff.
- Note: Base tariff (9.9%) is higher than plastic (5.3%), but Section 301 is lower than rubber (7.5% vs 25%).
🎯 4. 6217.10.95.50 —— Other Made-up Clothing Accessories (Mixed Materials)
| Item | Content |
|---|---|
| Base Tariff | 14.6% |
| Section 301 Additional Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Tariff | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | Base Tariff: 14.6% + Section 301: 7.5% + Section 122: 10% |
📌 Explanation:
- This code is for "other accessories" often used when the item doesn't fit standard apparel or hosiery definitions strictly.
- Total 32.1% is moderate-high, driven by a high base tariff (14.6%).
🛠️ 4. Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Document Checklist (Essential)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Must specify material (PE, PP, Rubber, Non-woven), thickness, and "Food-Grade" certification. |
| ✅ FDA Compliance Statement | ✔️ | Proof that materials are FDA-compliant for food contact. |
| ✅ Product Photos | ✔️ | Show overall shape, elastic bands, and any labeling. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Shoe Covers" + Material (e.g., "PE Disposable Shoe Covers"). |
| ✅ Packing List | ✔️ | Detail quantity per carton, total weight. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 “Material Determines Code, Code Determines Tax!”
| Scenario | Correct Declaration | Wrong Action |
|---|---|---|
| Disposable Plastic (PE/PP) | HS 3926.90.99.89 |
Misclassify as Rubber → 39% Tax |
| Reusable Rubber Boots | HS 4015.90.00.50 |
Misclassify as Plastic → 22.8% Tax (Risk of penalty) |
| Non-Woven Fabric | HS 6115.99.90.00 or 6217.10.95.50 |
Misclassify as Plastic → 22.8% Tax (Risk of penalty) |
| Mixed Material | Consult expert for 6217.10.95.50 |
Guessing code → High risk of audit |
✅ 3. Special Situation Handling
| Situation | Handling Advice |
|---|---|
| OEM/Custom Printing | Provide proof that printing is food-safe ink; declare as "Plastic Article with Printing". |
| Bundled with Gloves | Declare separately. Do not combine unless packed as a single set under a unified code (risky). |
| Cleanroom Specific | Emphasize "Cleanroom Compatible" in description, but material definition remains key. |
| Origin Marking | Clearly mark "Made in China" to ensure correct Section 301 and 122 application. |
🌍 5. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.90.99.89 (Plastic) |
22.8% | FDA + 301/122 | Highest risk area due to trade war. |
| 🇪🇺 EU | 3926.90.97 (Plastic) |
~6% (Standard) | REACH + LFGB | Lower base tariff, no Section 301. |
| 🇨🇳 China | 3926.90.99.89 |
5.3% | FDA/GB Standard | No Section 301/122. |
| 🇬🇧 UK | 3926.90.97 |
~6% | UKCA | Post-Brexit standards apply. |
📌 Conclusion:
- USA imposes the highest effective tariff (22.8%-39.0%) due to Section 301 and 122.
- Material choice impacts cost significantly: Plastic (22.8%) is cheaper than Rubber (39.0%) in the US market.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Rubber Shoe Covers" as "Plastic Shoe Covers" to save tax.
👉 Consequence: Customs audit, penalties, and seizure. Rubber and plastic are chemically distinct.
❌ Error 2: Ignoring "Section 122" tariff.
👉 Consequence: Unexpected 10% charge at clearance if not pre-calculated.
❌ Error 3: Using "Food-Grade" as the primary HS Code description.
👉 Consequence: "Food-Grade" is a usage claim, not a classification basis. Classification is based on material (Plastic/Rubber/Textile).
❌ Error 4: Assuming De Minimis ($800) applies.
👉 Consequence: No De Minimis exemption for these HS codes from China. All duties apply from the first unit.
✅ Correct Practice:
"Disposable PE Shoe Covers, Food-Grade, FDA Compliant, 20 Microns Thick, HS 3926.90.99.89"
🎯 7. Conclusion: Precision Classification Saves Money!
🎯 Remember the Mnemonics:
🔹 “Plastic 22.8%, Rubber 39%, Textile 27.4%, Accessory 32.1%”
🔹 “No De Minimis, No Exemption, Pre-calculate Duties!”
📌 Pro Tip:
If you are importing large volumes, consider Section 301 Exclusions if available, or explore Third-Country Transshipment (e.g., via Vietnam or Mexico) with substantial transformation to avoid US tariffs.
Always apply for Advance Ruling to confirm the correct HS Code before shipment.
📣 Immediate Action:
📞 Contact Customs Broker + Provide Material Sample + Pre-calculate 22.8%-39% Duty Cost
🚀 Ensure Smooth Clearance, Avoid Seizure, Maximize Profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Cent of Duty Counts!
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.