Footwear (HS 6401993000)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6402997990 | 0.0% | CN | US | 官方文档 |
| 6402993177 | 16.0% | CN | US | 官方文档 |
| 6404192030 | 47.5% | CN | US | 官方文档 |
| 6404198990 | 0.0% | CN | US | 官方文档 |
| 6402996960 | 58.0% | CN | US | 官方文档 |
商品图片
AI分析
👟 Footwear: The Ultimate Guide to HS Codes & US Customs Clearance (2026 Update)
🌐 HS Code Reference & Customs Clearance Guide | Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: Do You Really Know "Footwear"?
Footwear is a highly diversified category in international trade. In the US customs system (HTSUS), classification depends primarily on Material (Rubber/Plastic vs. Textile vs. Leather) and Structure (Upper vs. Sole).
⚠️ Critical Distinction for Your Input (6401.99.30.00):
The HS Code you provided (6401.99.30.00) belongs to Chapter 64, which strictly covers "Footwear with outer soles and uppers of rubber or plastics."
🚫 Misclassification Alert: If your footwear has a Textile Upper (e.g., Mesh, Canvas, Knit) or Leather Upper, it CANNOT be classified under
6401or6402. It must go to6403(Leather) or6404(Textile). Misclassification leads to severe penalties.
📦 2. HS Code Classification Matrix (Based on Provided Data)
Below are the specific HS Codes from your data set, mapped to the correct classification logic.
| HS Code | Product Description | Material Structure | Typical Use Case |
|---|---|---|---|
6402.99.79.90 |
Footwear: Outer sole & upper of rubber/plastic; Other | Rubber/Plastic Sole + Rubber/Plastic Upper | Non-safety casual shoes, rain boots, specific rubber footwear not elsewhere specified. |
6402.99.31.77 |
Footwear: Outer sole & upper of rubber/plastic; Other; "Bottom-up" General Category | Rubber/Plastic Sole + Rubber/Plastic Upper | General rubber/plastic footwear not fitting other specific sub-categories. |
6404.19.20.30 |
Footwear: With textile upper; Men's Safety/Protective | Textile Upper + Rubber/Plastic Sole | Men's safety shoes with mesh/textile uppers (e.g., work boots with breathable lining). |
6404.19.89.90 |
Footwear: With textile upper; General/Unspecified | Textile Upper + Rubber/Plastic Sole | General textile-uppers shoes (sneakers, casual shoes) not specified elsewhere. |
6402.99.69.60 |
Footwear: Outer sole & upper of rubber/plastic; Other | Rubber/Plastic Sole + Rubber/Plastic Upper | Another general category for rubber/plastic footwear, distinct from ...31.77. |
🔍 Key Insight:
- Codes starting with6402= Rubber/Plastic Upper & Sole.
- Codes starting with6404= Textile Upper (with Rubber/Plastic Sole).
- Your Input6401.99.30.00is actually Safety Footwear with Protective Toe Caps of Rubber/Plastic. Note: This specific code was not in your provided JSON data, but I will explain the tariff logic based on the6402(Rubber/Plastic) family from your data, as they share similar tariff structures.
💰 3. 2026 US Tariff Rate Breakdown (China Origin)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: Current rates apply including Section 301 & Section 122 tariffs.
🎯 A. For Rubber/Plastic Footwear (HS 6402 Series)
Applies to: 6402.99.79.90, 6402.99.31.77, 6402.99.69.60
1. 6402.99.79.90 & 6402.99.69.60 – Specific Sub-categories
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 90¢/pr. (Specific) + 37.5% (Ad Valorem) OR 48.0% (Ad Valorem) depending on sub-code |
| Section 301 Duty (China) | 0.0% (Often exempted or low for certain footwear, but verify latest USITC exclusions) |
| Section 122 Duty | +10.0% (Temporary tariff on footwear, often capped or phased, but included in your data) |
| Total Effective Rate | Mixed: Specific Fee + High % (Approx. 58.0% ad valorem equivalent for some sub-codes) |
| Tax Detail from Data | "Base: 90¢/pr. + 37.5%, Add: 0.0%, Sec 122: 10%" |
2. 6402.99.31.77 – General Rubber/Plastic Category
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 6.0% (Ad Valorem) |
| Section 301 Duty (China) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 16.0% |
| Tax Detail from Data | "Base: 6.0%, Add: 0.0%, Sec 122: 10%" |
📌 Explanation:
- Section 122 Tariff (10%): This is a specific tariff applied to imported footwear (shoes, sneakers, etc.) regardless of origin, but combined with China origin, it adds up.
- Base Duties: Vary significantly by specific material description.6402.99.31.77has a very low base (6%), making it cheaper than6402.99.79.90(which can exceed 48% + specific fees).
🎯 B. For Textile-Upper Footwear (HS 6404 Series)
Applies to: 6404.19.20.30, 6404.19.89.90
3. 6404.19.20.30 – Men's Safety/Protective (Textile Upper)
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 37.5% |
| Section 301 Duty (China) | 0.0% |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 47.5% |
| Tax Detail from Data | "Base: 37.5%, Add: 0.0%, Sec 122: 10%" |
4. 6404.19.89.90 – General Textile Upper
| Item | Rate Details |
|---|---|
| Base Duty (MFN) | 90¢/pr. + 20% |
| Section 301 Duty (China) | +7.5% (Note: Data shows 7.5% add-on, likely Section 301 component) |
| Section 122 Duty | +10.0% |
| Total Effective Rate | 90¢/pr. + 20% + 7.5% + 10% = ~37.5% + Specific |
| Tax Detail from Data | "Base: 90¢/pr. + 20%, Add: 7.5%, Sec 122: 10%" |
📌 Explanation:
- Textile-uppers (6404) often have higher base duties than general rubber (6402.99.31.77).
-6404.19.20.30is 47.5%, while6402.99.31.77is only 16.0%.
- Strategy: If you are manufacturing footwear, using Rubber/Plastic uppers (6402) can be significantly cheaper than Textile uppers (6404) due to lower base rates, provided you can design for that material.
🛠️ 4. Customs Clearance Practical Advice
✅ 1. Documentation Checklist (Must-Have)
| Document | Requirement | Purpose |
|---|---|---|
| Product Composition | Detailed % of materials (e.g., "Upper: 60% Rubber, 40% Plastic") | Crucial for distinguishing 6402 (Rubber/Plastic) from 6404 (Textile). |
| Style Sheet | Photos of the sole and upper separately | To prove the "Outer Sole" and "Upper" materials. |
| Invoice | Clearly state "Rubber and Plastic Footwear" or "Textile Upper Footwear" | Avoid vague terms like "Shoes". |
| Origin Certificate | Certificate of Origin (China) | Required for Section 301 assessment. |
| Section 122 Declaration | Ensure Section 122 duties are accounted for | Failure to declare can lead to penalties. |
✅ 2. Classification Strategy (Pro Tips)
🔥 "Material is King: Rubber/Plastic vs. Textile"
| Scenario | Correct HS Code Family | Why? |
|---|---|---|
| Shoe has a Mesh/Knit Upper | 6404.xx.xx.xx |
Textile upper overrides rubber sole. |
| Shoe has a Canvas Upper | 6404.xx.xx.xx |
Canvas is a textile. |
| Shoe is All Rubber/Plastic | 6402.xx.xx.xx |
Both upper and sole are rubber/plastic. |
| Safety Toe (Rubber/Plastic) | 6401.xx.xx.xx (If protective toe) |
Note: 6401 is for waterproof footwear with protective toes. If your input 6401.99.30.00 is a safety shoe, it falls here, not 6402. |
⚠️ Warning on
6401:
Your input was6401.99.30.00. This code is for "Footwear with outer soles and uppers of rubber or plastics; footwear waterproof to the upper; other: Other: With protective metal toe caps."
- If your shoe has a metal toe cap, it is6401.
- If it does not have a metal toe cap, it is likely6402.
- Do not mix6401and6402. They have different tariff structures.
✅ 3. Special Case: Section 122 Tariff
| Item | Detail |
|---|---|
| What is it? | A temporary tariff on imported footwear (shoes, sneakers, etc.) |
| Rate | Often 10% on top of base duty |
| Scope | Applies to most footwear, except some athletic shoes with specific exclusions |
| Action | Verify if your specific style is exempt from Section 122 |
🌍 5. Global Market Comparison (2026)
| Market | Recommended HS | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6402 or 6404 |
16% - 58% + Sec 122 | High tariffs due to Sec 122 + Base duties. |
| 🇨🇳 China | 6402 or 6404 |
10% - 20% | Standard import duties for finished footwear. |
| 🇪🇺 EU | 6402 or 6404 |
0% - 10% | Generally lower than US; check for anti-dumping duties on some athletic shoes. |
| 🇦🇺 Australia | 6402 or 6404 |
5% - 10% | Moderate tariffs. |
📌 Conclusion:
- USA is the most expensive market for footwear due to Section 122 and complex base rates.
-6402.99.31.77(16%) is the most cost-effective code among the provided options.
-6402.99.79.90(~58%) is the most expensive.
- Optimization Tip: If possible, design footwear to fit into6402.99.31.77or similar low-base-rate sub-codes to save 30%+ in duties.
📌 6. Common Mistakes & Pitfalls (Blood & Tears Lessons)
❌ Mistake 1: Classifying Textile-Upper shoes as Rubber-Upper (6402)
👉 Consequence: Customs will reclassify to 6404 and charge 47.5%+ instead of potentially lower rates, plus penalties.
✅ Fix: Always inspect the Upper Material. If it’s fabric, mesh, or knit, it’s 6404.
❌ Mistake 2: Ignoring Section 122
👉 Consequence: Underpayment of 10% duty, leading to audits and back-taxes.
✅ Fix: Always include 10% in your cost calculation for footwear.
❌ Mistake 3: Confusing 6401 (Safety) with 6402 (General)
👉 Consequence: 6401 requires proof of protective toe caps. Without it, the declaration is false.
✅ Fix: If no metal/plastic safety toe, use 6402.
🎯 7. Conclusion: Strategic Clearance for Footwear
🎯 Remember the Rules:
🔹 "Rubber/Plastic Upper =
6402(Cheapest if...31.77)"
🔹 "Textile Upper =6404(Higher base duty)"
🔹 "Metal Toe =6401(Special Category)"
🔹 "Always Add 10% for Section 122!"
📌 Pro Tip:
If you are exporting to the US, consult a customs broker for a Pre-Ruling on your specific footwear model. The difference between
6402.99.31.77(16%) and6404.19.20.30(47.5%) is 31.5% on your CIF value. That’s a massive margin saver!
📣 Immediate Action:
📞 Verify Material: Check if your shoe upper is Rubber, Plastic, or Textile.
📄 Select Correct HS: Use the table above to pick the right code.
💰 Calculate Landed Cost: Include Base Duty + Section 122 (10%).
🚀 Clear Your Goods Smoothly and Maximize Profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Your Margin Depends on Your HS Code!
用户评价
关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。