Footwear (HS 6405909060)
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 |
| 6404198990 | 0.0% | CN | US | 官方文档 |
| 6402996960 | 58.0% | CN | US | 官方文档 |
| 6403999071 | 20.0% | CN | US | 官方文档 |
商品图片
AI分析
👟 Footwear (HS 6405909060)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Footwear"?
Footwear, in international trade, is broadly categorized by the material of the upper and the outsole. While the user provided HS 6405909060, the provided <DATA> contains specific classifications for rubber/plastic outsole footwear. It is crucial to note that 6405 generally refers to footwear with leather uppers, whereas the provided data focuses on 6402 (Rubber/Plastic). This analysis strictly adheres to the provided <DATA> to explain the likely intended classifications for generic "Footwear" with rubber/plastic components, highlighting the risks of misclassification.
⚠️ Critical Distinction:
- 6405 Series: Footwear with leather uppers (Not in provided focus, but user input suggests this code).
- 6402 Series: Footwear with outer soles and uppers of rubber or plastics (Primary Focus of Provided Data).
- 6403 Series: Footwear with outer soles of rubber/plastics and uppers of leather (Partial match in data).
- 6404 Series: Footwear with outer soles of rubber/plastics and uppers of textile materials (Partial match in data).
📦 II. HS Code Classification Details (Based on Provided )
The provided <DATA> lists five potential HS codes for "Footwear." Below is the detailed breakdown of why these codes are suggested based on the summary logic (Material: Rubber/Plastic; Form: Footwear).
| HS Code | Product Description & Logic from | Estimated Total Tax | Key Tax Components |
|---|---|---|---|
6402.99.79.90 |
Direct Match: Explicitly matches the commodity name. Material (Rubber/Plastic outer sole and upper) and form (Footwear) fully comply with the classification definition. | 90¢/pr. + 47.5% | Base: 90¢/pr + 37.5% Add'l: 0% Sec 301: 10% |
6402.99.31.77 |
Inferred Match: Commodity is footwear. Common sense infers rubber/plastic sole/upper. Since no specific use (sports/work) is mentioned, it falls under the "Other" catch-all category. | 16.0% | Base: 6.0% Add'l: 0% Sec 301: 10% |
6404.19.89.90 |
Generic Match: Footwear inferred to have rubber/plastic soles. Classified as "Other" for non-specific gender/type. Matches the description of "other" categories. | 90¢/pr. + 47.5% | Base: 90¢/pr + 20% Add'l: 7.5% Sec 301: 10% |
6402.99.69.60 |
Catch-All Logic: "Footwar" (Footwear) matches usage. No explicit material in name, so inferred as rubber/plastic based on common sense. No conflict, fits the "Other" logic. | 58.0% | Base: 48.0% Add'l: 0% Sec 301: 10% |
6403.99.90.71 |
Potential Match: Footwear. Note: Data mentions 6402999600 pointing to plastic, but maps to 6403 (Leather upper). Based on 'material as main criterion' and 'no obvious conflict', deemed "Possible". | 20.0% | Base: 10.0% Add'l: 0% Sec 301: 10% |
🔍 Key Insight:
-6402.99.79.90and6404.19.89.90have the highest base duties (specific duty 90¢/pr + high ad valorem rates).
-6402.99.31.77offers the lowest ad valorem rate (6.0% base + 10% Sec 301 = 16%), but relies on a specific inference of "non-sports/non-work."
-6402.99.69.60is a high-risk "catch-all" with a 58% total rate due to a high base duty (48%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Taxes)
✅ Applicable Country: United States (US)
✅ Origin: Likely China (CN) based on Sec 301 references
✅ Effective Time: Current US Tariff Structure (Section 301 & 122 provisions mentioned in )
🎯 1. 6402.99.79.90 —— Rubber/Plastic Footwear (Generic)
| Item | Content |
|---|---|
| Base Duty | 90¢/pair + 37.5% (Ad valorem) |
| Section 301 Duty | +10% (China-specific, referenced as "122 Clause" in context) |
| Additional Duty | 0.0% |
| Total Effective Rate | 37.5% + $0.90/pair + 10% |
| Calculation | (CIF Value × 37.5%) + $0.90 per pair + (CIF Value × 10%) |
| De Minimis Eligibility | ❌ No (High value thresholds usually apply to footwear; implies full taxation) |
📌 Explanation:
- This code is for general-purpose rubber/plastic footwear not specified further.
- The $0.90/pair specific duty can significantly impact low-value items.
- Total Burden: High. Ensure your CIF value justifies the 37.5% base.
🎯 2. 6402.99.31.77 —— Other Footwear (Low Base Rate)
| Item | Content |
|---|---|
| Base Duty | 6.0% |
| Section 301 Duty | +10% |
| Additional Duty | 0.0% |
| Total Effective Rate | 16.0% |
| Calculation | CIF Value × 16.0% |
| De Minimis Eligibility | ❌ No |
📌 Explanation:
- This appears to be the most cost-effective option if your footwear can legitimately be classified here.
- Risk: Must prove it is NOT sports footwear, work footwear, or other specifically enumerated types. If it is, customs may reclassify to6402.99.69.60or6402.99.79.90, leading to back-taxes.
🎯 3. 6404.19.89.90 —— Textile Upper Footwear (Generic)
| Item | Content |
|---|---|
| Base Duty | 90¢/pair + 20% |
| Additional Duty | +7.5% |
| Section 301 Duty | +10% |
| Total Effective Rate | 27.5% + $0.90/pair |
| Calculation | (CIF Value × 27.5%) + $0.90 per pair |
📌 Explanation:
- Note: The summary says "rubber/plastic sole," but6404typically implies textile uppers.
- Warning: If your footwear has leather or rubber uppers, this code is incorrect and will cause clearance issues. Only use if the upper is textile (fabric/synthetic).
🎯 4. 6402.99.69.60 —— Rubber/Plastic Footwear (High Base)
| Item | Content |
|---|---|
| Base Duty | 48.0% |
| Section 301 Duty | +10% |
| Additional Duty | 0.0% |
| Total Effective Rate | 58.0% |
| Calculation | CIF Value × 58.0% |
📌 Explanation:
- This is a high-risk, high-cost code.
- Often used as a "dumping" ground for items that don't fit other specific subheadings.
- Avoid if your product qualifies for a lower-rate subheading.
🎯 5. 6403.99.90.71 —— Leather Upper Footwear (Inferred)
| Item | Content |
|---|---|
| Base Duty | 10.0% |
| Section 301 Duty | +10% |
| Additional Duty | 0.0% |
| Total Effective Rate | 20.0% |
| Calculation | CIF Value × 20.0% |
📌 Explanation:
- The notes a material conflict ("Leather vs Plastic").
- If your footwear has a leather upper, this is likely the correct code (6403).
- If it has rubber/plastic uppers, this code is incorrect.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (Non-Negotiable)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Must detail: Upper Material, Outsole Material, Lining Material. |
| ✅ Material Breakdown | ✔️ | Percentage of leather vs. textile vs. rubber in the upper. Critical for 6402 vs 6403 vs 6404. |
| ✅ Product Photos | ✔️ | Clear shots of the sole tread, upper stitching, and interior. |
| ✅ Invoice | ✔️ | Must clearly state "Footwear" and specify material composition. Avoid vague terms like "Shoes." |
| ✅ Packing List | ✔️ | Must match invoice quantity and weight. |
✅ 2. Declaration Strategy (Key Mantras)
🔥 “Material is King, Sole is Queen, Be Specific, Avoid 'Other'!”
| Scenario | Correct HS Code | Wrong Code & Consequence |
|---|---|---|
| Rubber/Plastic Sole + Rubber/Plastic Upper | 6402.99.79.90 or 6402.99.31.77 |
Misdeclare as 6403 (Leather) → 20% vs 37.5%+90¢ Penalty + Audit |
| Rubber/Plastic Sole + Textile Upper | 6404.19.89.90 |
Misdeclare as 6402 → Rejection (Material conflict) |
| Rubber/Plastic Sole + Leather Upper | 6403.99.90.71 (or similar) |
Misdeclare as 6402 → Rejection (Material conflict) |
| Unspecified "Other" Footwear | 6402.99.69.60 (Risk: 58%) |
If it fits a specific subheading (e.g., sports), using "Other" triggers higher duty + penalties. |
✅ 3. Special Cases
| Situation | Handling Advice |
|---|---|
| Mixed Materials | If upper is 50% leather, 50% textile, check the principal material rule. Leather often pushes it to 6403. |
| Sports Shoes | Do NOT use generic 6402.99 codes. Use specific sports subheadings (e.g., 6402.91 for footwear with external heel straps). Misclassification leads to wrong tax rates. |
| Work Boots | Must declare as safety footwear if applicable. May have different duty treatments or require additional certifications. |
🌍 V. Global Market Clearance Comparison (2026)
| Country/Region | Recommended HS Code (Footwear) | Tariff Rate (China Origin) | Key Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.99.79.90 (Typical) |
37.5% + $0.90 + 10% | None specific for footwear, but FTC labeling required | High tariff burden. Sec 301 adds 10%. |
| 🇨🇳 China | 6402.99.90.00 |
20% | CCC (if applicable) | Export from China to US faces heavy duties. |
| 🇪🇺 EU | 6402.99.20 (Rubber/Plastic) |
0% - 10% | CE (if safety), REACH | Lower tariffs than US. No Sec 301 equivalent. |
| 🇬🇧 UK | 6402.99.20 |
12% | UKCA | Post-Brexit rules. |
📌 Conclusion:
- The US market is the most expensive for footwear due to specific duties ($0.90/pair) + high ad valorem rates + Section 301 tariffs.
- Accuracy is paramount: Misclassifying a textile upper as rubber (6402vs6404) or leather (6403) can lead to significant back-taxes and shipment delays.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Footwear" without specifying material composition.
👉 Consequence: Customs will default to the highest duty rate or "Other" code (6402.99.69.60 at 58%) → Huge Cost Increase!
❌ Error 2: Using 6403 (Leather) for Rubber/Plastic footwear.
👉 Consequence: Clearance failure. Customs will demand material proof. If unable to provide, shipment may be held or rejected.
❌ Error 3: Ignoring the $0.90/pair specific duty.
👉 Consequence: For low-value items, the specific duty can make the effective rate exceed 100%. Must calculate carefully.
✅ Correct Action:
"Men's Running Shoes, Upper: Synthetic Textile/Mesh, Outsole: Rubber, Model: XYZ, Made in China"
→ Use6404.19.89.90or specific sports code, NOT generic6402.
🎯 VII. Conclusion: Precise Classification, Savings Secured!
🎯 Remember the Mantra:
🔹 "Material Defines the Code, Sole is the Base, Be Specific, Avoid 'Other'!"
🔹 "HS Code Determines Tax, 301 Adds 10%, Specific Duty $0.90, Accuracy Saves Dollars!"
📌 Pro Tip:
If your footwear has a rubber/plastic outsole but a textile upper, do NOT use 6402. Use 6404.
If your footwear has a rubber/plastic outsole and a leather upper, use 6403.
If your footwear has a rubber/plastic outsole and a rubber/plastic upper, use 6402.
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📸 Provide High-Resolution Photos & Material Specs
📝 Apply for an Advance Ruling if the classification is ambiguous
🚀 Ensure Smooth Clearance, Minimize Duties, Maximize Profit!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Dollar Saved Starts with the Right 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。