Footwear (HS Code 6402993260)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6402993177 | 16.0% | CN | US | 官方文档 |
| 6402997990 | 0.0% | CN | US | 官方文档 |
| 6402914050 | 16.0% | CN | US | 官方文档 |
| 6405100090 | 27.5% | CN | US | 官方文档 |
| 6402993177 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
Here is the comprehensive, Wiki-style guide for Footwear (HS Code 6402.99.32.60), structured exactly according to your data constraints and formatting requirements.
👟 Footwear (Rubber/Plastic, Non-Sport/Non-Work)
🌐 HS Code Reference & Clearance Guide | 2026 Tax Rate Analysis | 6402.99.32.60 Strategy
📌 I. Product Definition & Classification: Why 6402.99.32.60?
Footwear in this category is defined by a specific material composition and usage profile that excludes athletic and industrial applications.
- Material Composition: The Outsole and Upper are exclusively made of Rubber or Plastic.
- Usage Exclusion: These are NOT "Sports Shoes" (e.g., running, basketball) and NOT "Safety/Work Shoes" (e.g., steel-toe, anti-slip industrial boots).
- Classification Logic: This HS Code falls under the broader "Other Footwear" category. It captures casual, fashion, or everyday rubber/plastic shoes that do not fit into the specific "Sports" or "Protective" sub-headings.
⚠️ Key Distinction Point:
- If the shoe is designed for running, gym, or ball sports → It likely belongs to6402.99.31or similar sport-specific codes (Lower Base Tax, higher Agg. Tax).
- If the shoe has steel toes or specific safety features → It belongs to6405.10.00.90or work-specific codes.
- If it is a casual fashion shoe with rubber/plastic sole and upper → 6402.99.32.60 is the correct classification.
📦 II. HS Code Classification Details (Exclusive Dataset Analysis)
Based on the provided dataset, the following HS Codes are relevant for rubber/plastic footwear. Below is the detailed breakdown for your specific query and its close relatives found in the data.
| HS Code | Product Summary | Material Match | Total Tax Rate | Key Tax Components |
|---|---|---|---|---|
6402.99.32.60 |
Target Code: Rubber/Plastic sole & upper, non-sport, non-work. | ✅ Exact Match | 37.5% | Base: 20.0% Add.: 7.5% Section 122: 10% |
6402.99.31.77 |
Rubber/Plastic sole & upper, other non-sport/work shoes. | ✅ Material Match | 16.0% | Base: 6.0% Add.: 0.0% Section 122: 10% |
6402.91.40.50 |
Rubber/Plastic sole & upper, 6-digit prefix match. | ✅ Material Match | 16.0% | Base: 6.0% Add.: 0.0% Section 122: 10% |
6402.99.79.90 |
Rubber/Plastic sole & upper, fully compliant definition. | ✅ Material Match | 90¢/pr + 37.5% + 10% | Base: 90¢/pr + 37.5% Add.: 0.0% Section 122: 10% |
6405.10.00.90 |
Inferred Rubber/Plastic, logic compatible with other footwear. | ⚠️ Inferred | 27.5% | Base: 10.0% Add.: 7.5% Section 122: 10% |
🔍 Critical Analysis:
-6402.99.32.60carries a higher base tariff (20.0%) compared to similar codes like6402.99.31.77(6.0%).
- The Section 122 Tariff (10%) is universally applied to all rubber/plastic footwear variants in this dataset.
- Decision Factor: You must ensure the product is NOT a "sports shoe" to avoid the potential pitfalls of other codes, but be aware that6402.99.32.60itself is heavily taxed.
💰 III. 2026 Tax Rate Deep Dive: The 6402.99.32.60 Breakdown
✅ Applicable Jurisdiction: United States (US)
✅ Origin: China (CN) (Implied by "Section 122" and tariff structure)
✅ Validity: 2026 Tax Regime
🎯 1. 6402.99.32.60 – Rubber/Plastic Footwear (Non-Sport/Non-Work)
| Tax Component | Rate | Calculation Basis | Legal Source |
|---|---|---|---|
| Base Duty | 20.0% | Ad Valorem (Value of Goods) | Standard US Duty Schedule |
| Section 122 Tariff | 10.0% | Ad Valorem (Additional) | Section 122 (Trade Action) |
| Special Add-on | 0.0% | Ad Valorem | No additional "Section 301" style penalty listed here |
| Total Tax Rate | 37.5% | (Base 20% + Section 122 10% + Other 7.5%) | High Impact |
| Tax Calculation | CIF Value × 37.5% |
Includes de minimis exemption status | |
| De Minimis Status | ❌ NO | Not eligible for $800 exemption | Strict Enforcement |
📌 Detailed Explanation:
- Base Duty (20.0%): This is significantly higher than the 6.0% base seen in similar codes (6402.99.31.77). This suggests6402.99.32.60is a specific sub-category (perhaps "Others" or specific plastic types) facing stricter base protection.
- Section 122 (10.0%): This is a specific retaliatory or trade remedy tariff applied to Chinese footwear. It is mandatory and non-negotiable.
- The 7.5% Gap: The data shows a37.5%total tax vs20% + 10% = 30%. The remaining 7.5% is listed as "Added Tax" (加征关税: 7.5%). This implies an additional layer of protectionist duty specific to this sub-code.
- Total Liability: For every $100 of goods, you pay $37.50 in duties immediately upon entry.
🛠️ IV. Clearance Practical Guide: Avoiding Customs Pitfalls
✅ 1. Essential Documentation Checklist
| Document | Requirement | Why it Matters |
|---|---|---|
| Commercial Invoice | Must state "Rubber/Plastic Sole & Upper, Non-Sport" | If description says "Running Shoes", it gets misclassified to 6405.10 or rejected. |
| Product Photos | Clear view of Sole and Upper material | Customs officers verify the "Rubber/Plastic" claim visually. |
| Material Declaration | List % of Rubber vs. Plastic | Crucial if the "Plastic" component triggers different sub-tariffs. |
| Exclusivity Statement | Confirm "No Sports Features" (no spikes, arch support) | Proves it is NOT a "Sport Shoe" to avoid the lower-tax/high-risk ambiguity. |
| Packaging Details | Show packaging does not contain "Sports" branding | Branding can trigger "Sports Shoe" classification. |
✅ 2. Declared Naming Strategy (Crucial for Success)
🔥 Golden Rule: "Be Specific, Be Non-Sport, Be Material-Exact!"
| Scenario | Correct Declaration (Safe) | Incorrect Declaration (Risky) |
|---|---|---|
| Product | "Rubber Sole Fashion Sandal, Non-Sport, 6402.99.32.60" | "Sports Sandal" or "Gym Shoe" |
| Material | "100% Rubber Outsole, EVA/Plastic Upper" | "Synthetic Material" (Too vague) |
| Usage | "Casual Wear / Fashion" | "Athletic / Training" |
| Result | 37.5% Duty (Predictable) | Rejection / Audit / Penalty |
✅ 3. Special Scenarios & Handling
| Situation | Action Plan |
|---|---|
| "Is it a Sport Shoe?" | If the shoe has any performance technology (cushioning, spikes, specific arch support), do NOT use 6402.99.32.60. It will be flagged as "Sports" (different code). |
| "Plastic vs. Rubber" | The code covers both. Ensure the invoice explicitly mentions "Rubber or Plastic" to match the HS definition. |
| "High Duty Concern" | With a 37.5% total rate, consider sourcing from a third country (e.g., Vietnam) if applicable, as Section 122 and USITC tariffs often target China-origin goods. |
| "De Minimis" | Do NOT ship via e-commerce de minimis ($800) for this code. The high tariff and strict classification will lead to seizure or retroactive billing. |
🌍 V. Market Comparison: Global Footwear Tariffs (2026)
| Region | Recommended Code | Estimated Duty | Note |
|---|---|---|---|
| 🇺🇸 USA | 6402.99.32.60 |
37.5% | High Section 122 & Base Duty. |
| 🇪🇺 EU | 6402.99.00 |
~8-12% | Lower base, no Section 122. |
| 🇨🇦 Canada | 6402.99.00 |
~10-14% | Moderate duty. |
| 🇦🇺 Australia | 6402.99.00 |
~10% | Standard footwear tariff. |
📌 Conclusion: The US market (
6402.99.32.60) is the most expensive entry point for this specific category due to the 37.5% total tax. Strategic pricing must account for this margin erosion.
📌 VI. Common Mistakes & "Blood Lessons" (Avoid at All Costs)
❌ Mistake 1: Calling "Casual Sneakers" "Sports Shoes".
👉 Consequence: If Customs determines they are "Sports Shoes," they might be assigned a different code with higher anti-dumping duties or simply rejected for misclassification.
❌ Mistake 2: Assuming "Rubber" means "Sport Shoe".
👉 Consequence: Many rubber sandals are not sports shoes. Failing to explicitly state "Non-Sport" on the invoice leads to delays.
❌ Mistake 3: Under-declaring the Base Duty (Thinking 6% like 6402.99.31.77).
👉 Consequence: 6402.99.32.60 has a 20% Base. Declaring 6% is fraud. Penalty: 3x Duty + Seizure.
✅ Correct Action:
Invoice Description: "Casual Fashion Footwear, Rubber Outsole, Plastic Upper, Non-Sport, Non-Work. HS 6402.99.32.60."
🎯 VII. Conclusion: Precision is Profit
🎯 Key Takeaway:
🔹 "Rubber/Plastic = High Duty" (Base 20% + 7.5% Add-on + 10% Section 122).
🔹 "Non-Sport" = Mandatory Label (Must prove it's not a gym shoe).
🔹 "37.5% Total" is the cost of doing business for this specific code.
📌 Pro Tip:
If your product is a Sport Shoe (e.g., running sneaker), do NOT use 6402.99.32.60. It is the wrong code. It might fall under 6402.99.31.77 (16% total) or 6405.10.00.90 (27.5% total), but using the wrong code risks severe penalties. Verify the "Sport" definition strictly.
📣 Next Steps:
📞 Consult a Customs Broker: Verify if your shoe design truly fits "Non-Sport."
📝 Update Commercial Invoices: Ensure "Non-Sport" and "Rubber/Plastic" are prominent.
📉 Calculate Landed Cost: Factor in the 37.5% total duty to maintain profit margins.
✨ Accurate Classification = Safe Clearance
💼 Don't let a 7% difference in base duty cost you 30% in penalties!
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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。