Laboratory Shoe Covers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6217909095 | 32.1% | CN | US | 官方文档 |
| 6217909085 | 32.1% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
| 6402915020 | 47.5% | CN | US | 官方文档 |
商品图片
AI分析
👟 Laboratory Shoe Covers (Anti-Static)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Are "Laboratory Shoe Covers"?
Laboratory Shoe Covers are protective foot garments designed to prevent contamination in cleanrooms, laboratories, and controlled environments. They are typically worn over regular shoes. Key characteristics include:
- Material: Usually made of plastic (polyethylene/PP), rubber, or synthetic fibers.
- Function: Anti-static, dust-proof, fluid-resistant.
- Usage: Non-medical, industrial, or laboratory safety gear.
- Form: Disposable or semi-disposable slip-on covers.
⚠️ Critical Classification Distinction:
- If the cover is primarily textile/fabric-based (even if treated for static control) → It is classified as an Accessory of Clothing (Chapter 62).
- If the cover is primarily plastic/rubber (non-textile, often disposable) → It is classified as an Article of Plastics/Rubber (Chapter 39 or 64).
- Misclassification Risk: Declaring plastic covers as textile accessories (or vice versa) can lead to significant tariff differences and customs delays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority对照)
| HS Code | Product Description | Material/Feature | Total Tax Rate (US Import from CN) | Key Tax Components |
|---|---|---|---|---|
6217.90.90.95 |
Laboratory Anti-Static Shoe Covers (Textile/Fiber-Based) | Plastic, rubber, or artificial fiber trim/accessory; classified as a part/accessory of clothing. | 32.1% | Base: 14.6% + Section 301: 7.5% + Section 122: 10% |
6217.90.90.85 |
Other Made-Up Clothing Accessories (Artificial Fiber) | Artificial fiber material; other accessories not elsewhere specified. | 32.1% | Base: 14.6% + Section 301: 7.5% + Section 122: 10% |
3926.20.10.20 |
Plastic Articles for Clothing (Disposable Plastic Shoe Covers) | Plastic material; non-medical, disposable type. | 10.0% | Base: 0.0% + Section 301: 0.0% + Section 122: 10% |
6402.91.50.20 |
Other Footwear with Outer Soles of Plastic/Rubber | Plastic or synthetic rubber; covers shoes, classified as footwear. | 47.5% | Base: 37.5% + Section 301: 0.0% + Section 122: 10% |
🔍 Key Insight:
- Cheapest Option:3926.20.10.20(Plastic Articles) has the lowest total duty (10%) because it benefits from a 0% base and 0% Section 301 rate.
- Most Expensive Option:6402.91.50.20(Footwear) has the highest duty (47.5%) due to a high base rate (37.5%).
- Middle Ground:6217.90.90.xx(Clothing Accessories) carries a moderate duty (32.1%).
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.20.10.20 —— Plastic Articles for Clothing (Plastic Shoe Covers)
| Item | Details |
|---|---|
| Base Duty Rate | 0.0% |
| USITC Surcharge (Section 301) | 0.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Exemption | ❌ Not Applicable (Usually subject to standard entry requirements for consumer goods) |
| Legal Basis | USITC:3926.20.10.20 → FOOTNOTE:122 |
📌 Explanation:
- This is the most cost-effective classification for disposable plastic shoe covers.
- Since the base duty is 0% and Section 301 (25% or 7.5% depending on product list) does not apply to this specific plastic article subheading, only the Section 122 tariff (10%) applies.
- Crucial: Must be clearly described as "Plastic" and "Non-Medical" to avoid misclassification as footwear or medical PPE.
🎯 2. 6217.90.90.95 & 6217.90.90.85 —— Clothing Accessories (Textile/Synthetic Fiber Covers)
| Item | Details |
|---|---|
| Base Duty Rate | 14.6% |
| USITC Surcharge (Section 301) | 7.5% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 32.1% |
| Tax Calculation | CIF Value × 32.1% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:6217.90.90.xx → FOOTNOTE:301 & FOOTNOTE:122 |
📌 Explanation:
- If the shoe covers are made of non-woven fabric (SMS, PP spunbond), they are often classified under Chapter 62 as clothing accessories.
- These attract both the standard Section 301 duty (7.5%) and the Section 122 duty (10%) on top of the base duty (14.6%).
- Higher Cost: This classification is significantly more expensive than the plastic alternative.
🎯 3. 6402.91.50.20 —— Footwear (Rubber/Plastic Shoe Covers)
| Item | Details |
|---|---|
| Base Duty Rate | 37.5% |
| USITC Surcharge (Section 301) | 0.0% |
| IEEPA Surcharge (Section 122) | 10.0% |
| Total Tax Rate | 47.5% |
| Tax Calculation | CIF Value × 47.5% |
| De Minimis Exemption | ❌ Not Applicable |
| Legal Basis | USITC:6402.91.50.20 → FOOTNOTE:122 |
📌 Explanation:
- If the shoe covers are thick, durable, and structurally similar to shoes (even if they are slip-on covers), Customs may classify them as footwear.
- Highest Risk: This classification results in the highest total duty (47.5%).
- Warning: Avoid this classification unless the product is explicitly designed as a durable, reusable shoe replacement rather than a disposable cover.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (Mandatory)
| Document | Must Provide | Description |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material composition (e.g., 100% PE, PP Spunbond), thickness, size. |
| ✅ Product Photos | ✔️ | Clear images showing the item worn over a shoe, highlighting material texture (plastic vs. fabric). |
| ✅ Commercial Invoice | ✔️ | Must specify: "Anti-Static Laboratory Shoe Covers, Plastic/Material Type, Non-Medical." |
| ✅ Packing List | ✔️ | Net/Gross weight, number of pieces per carton. |
| ✅ HS Code Pre-Ruling (Optional but Recommended) | ✔️ | To confirm classification between Chapter 39 (Plastic) and Chapter 62 (Textile). |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines Code, Plastic Saves Money!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Disposable Plastic Covers | 3926.20.10.20 |
"Textile Shoe Covers" | Pay 32.1% instead of 10% ❌ |
| Non-Woven Fabric Covers | 6217.90.90.95 |
"Plastic Shoe Covers" | Potential audit, possible reclassification to 6402 (47.5%) ❌ |
| Reusable Rubber Covers | 6402.91.50.20 |
"Clothing Accessory" | Pay 47.5% instead of 32.1% ❌ |
| Medical Isolation Gowns + Covers | Separate lines | Combined as "Medical Set" | May trigger FDA/CDC scrutiny if not certified ❌ |
✅ 3. Special Handling
| Situation | Handling Advice |
|---|---|
| OEM/Private Label | Provide contract + design specs to prove material origin. |
| Mixed Packaging (Plastic + Fabric) | Declare separately based on material. Do not mix HS codes in one line item. |
| "Anti-Static" Feature | This is a functional description. It does not change the HS code. Focus on material (Plastic vs. Fabric). |
| Non-Medical Claim | Explicitly state "Not for Medical Use" to avoid FDA regulation delays. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10% | None | Best for plastic covers. |
| 🇺🇸 USA | 6217.90.90.95 |
32.1% | None | For fabric/SMS covers. |
| 🇨🇳 China | 6217.90.90.95 |
~14.6% | None | Base duty applies. |
| 🇪🇺 EU | 6217.90.90 |
12% | CE (if applicable) | No Section 122/301 equivalent. |
| 🇦🇺 Australia | 6217.90.90 |
5% | None | Favorable for textiles. |
📌 Conclusion:
- USA: Prioritize3926.20.10.20for plastic covers to save 22.1% vs. textile classification.
- Global: Textile-based covers (6217) generally face moderate duties worldwide, while plastic (3926) varies.
📌 VI. Common Mistakes & Pitfall Guide (Lessons Learned)
❌ Mistake 1: Declaring plastic shoe covers as "Textile Accessories"
👉 Result: Pay 32.1% instead of 10%. Overpay $22.1 per $100.
❌ Mistake 2: Declaring disposable plastic covers as "Footwear"
👉 Result: Pay 47.5%. Overpay $37.5 per $100.
❌ Mistake 3: Vague Description "Shoe Covers"
👉 Result: Customs officer chooses the highest duty rate or delays clearance for inspection.
👉 Fix: Specify "Disposable Plastic Anti-Static Laboratory Shoe Covers."
❌ Mistake 4: Ignoring "Non-Medical" Status
👉 Result: FDA review if perceived as medical PPE.
👉 Fix: Clearly label as "Industrial/Laboratory Use Only."
✅ Correct Practice:
"Disposable Anti-Static Laboratory Shoe Covers, 100% Polyethylene, Non-Medical, Blue, Size L"
🎯 VII. Conclusion: Smart Classification, Save Money, Clear Fast!
🎯 Remember the Mantra:
🔹 "Plastic is Cheap (10%), Fabric is Medium (32%), Footwear is Expensive (47%)."
🔹 "Material Matters More Than Function in HS Codes!"
📌 Pro Tip:
If you are importing large volumes, consider applying for a Customs Ruling to lock in the 3926.20.10.20 classification for your specific product specifications. This avoids future disputes and ensures consistent 10% duty rates.
📣 Immediate Action:
📞 Consult with a licensed customs broker + Provide material samples + Apply for Pre-Ruling
🚀 Ensure your Lab Shoe Covers pass US Customs smoothly, efficiently, and profitably!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent Saved is a Cent Earned!
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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。