Lawn Shoes
CN → US商品图片
AI分析
🌿 Lawn Shoes (Garden Shoes / Clogs)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Transit Strategy 📌 I. Product Definition & Classification: Do You Really Know "Lawn Shoes"?
Lawn shoes, often referred to as garden clogs, slip-ons, or garden shoes, are lightweight footwear designed for casual wear, gardening, or indoor use. They are typically made of rubber, plastic, or synthetic materials. In international trade, they are generally classified under Headings 6402 (Rubber/Plastic) or 6403/6404 (Other Materials like Leather/Textile).
Key Distinction: * Rubber/Plastic Sole & Upper: Falls under Chapter 6402. * Leather/Textile Upper + Rubber/Plastic Sole: Falls under Chapter 6403 or 6404. * Safety Features: If designed for industrial safety (toe cap, puncture resistance), they may fall under 6403.51 (Safety Footwear).
⚠️ Critical Classification Point: - If the shoe is primarily rubber or plastic (sole and/or upper), it is almost always classified under 6402. - If the upper is textile (canvas, mesh) and the sole is rubber/plastic, it falls under 6404. - Misclassification between 6402 and 6404 can lead to significant tariff differences and customs delays.
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Material Composition |
|---|---|---|---|
6402.19.00.00 |
Footwear with outer soles of rubber, plastic, leather or composition leather; Other footwear (e.g., garden clogs, slip-ons) | Casual garden shoes, rubber clogs, shower shoes | Rubber/Plastic Sole + Rubber/Plastic Upper |
6402.20.00.00 |
Footwear with medial straps (sandals) | Sandal-style lawn shoes | Rubber/Plastic Sole + Strap Upper |
6402.91.00.00 |
Footwear with outer soles of rubber or plastics; Sports footwear; Skating boots | Athletic-style lawn shoes | Rubber/Plastic Sole + Textile/Synthetic Upper |
6402.99.60.00 |
Other footwear; Other footwear with outer soles of rubber/plastics; Other | General casual garden shoes (non-sports) | Rubber/Plastic Sole + Various Upper |
6404.11.00.00 |
Footwear with outer soles of rubber or plastics; Sports footwear | Canvas sneaker-style garden shoes | Textile Upper + Rubber/Plastic Sole |
6404.19.00.00 |
Other sports footwear | Casual canvas shoes | Textile Upper + Rubber/Plastic Sole |
6404.19.99.00 |
Other footwear | Casual textile/canvas shoes | Textile Upper + Rubber/Plastic Sole |
🔍 Key Reminder: - Most "Lawn Shoes" (rubber clogs, slip-ons) are classified under 6402. - If the shoe has a textile upper (like canvas garden shoes), it is classified under 6404. - Always provide material composition details to customs to avoid reclassification.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: United States (US) ✅ Origin: China (CN) ✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 6402.19.00.00 —— Rubber/Plastic Garden Clogs (Most Common)
| Item | Content |
|---|---|
| Base Tariff Rate | 35% (ad valorem) |
| USITC Surcharge (Section 301) | +7.5% (Note: Some 6402 items may be subject to higher rates depending on specific HTSUS notes; however, for general garden clogs, it is often 7.5% or 25% depending on the exact subheading and current trade actions. Assuming standard 301 list for footwear) |
| IEEPA Surcharge | +10% (Applied to China/HK products from Nov 10, 2025) |
| Total Tariff Rate | 52.5% (35% + 7.5% + 10%) or 52.5% (if 25% surcharge applies) |
| Tax Calculation | CIF Value × Total Rate |
| De Minimis Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6402.19.00.00 → FOOTNOTE:Section 301 |
📌 Explanation: - "USITC Surcharge" is under Section 301 of the Trade Act. - "IEEPA 10%" is the new surcharge effective Nov 10, 2025. - Total ~52.5%, which is a high tariff. Proper classification is crucial to avoid higher rates.
🎯 2. 6402.99.60.00 —— Other Rubber/Plastic Footwear
| Item | Content |
|---|---|
| Base Tariff Rate | 20% |
| USITC Surcharge | +25% (Many 6402.99 items are subject to 25% Section 301) |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 55% |
| Tax Calculation | CIF × 55% |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:6402.99.60.00 → FOOTNOTE:Section 301 |
📌 Note: - This rate is even higher than
6402.19. Ensure the product matches the description of "garden clogs" (6402.19) rather than "other footwear" (6402.99).
🎯 3. 6404.11.00.00 / 6404.19.00.00 —— Textile Upper Shoes (Canvas Garden Shoes)
| Item | Content |
|---|---|
| Base Tariff Rate | 20% |
| USITC Surcharge | +25% (Most textile footwear from China is subject to 25%) |
| IEEPA Surcharge | +10% |
| Total Tariff Rate | 55% |
| Tax Calculation | CIF × 55% |
| De Minimis Eligibility | ❌ Not Eligible |
📌 Note: - If your lawn shoes have a canvas/textile upper, they are classified under 6404, not 6402. - The tariff rate is similar to high-end 6402 items.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Preparation Checklist (No Exceptions)
| Material | Required | Description |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Material composition (upper, sole, lining), size, color |
| ✅ Product Photos | ✔️ | Clear images of sole, upper, and label |
| ✅ Business Invoice | ✔️ | Detailed description: "Rubber Garden Clogs" or "Canvas Garden Shoes" |
| ✅ Packing List | ✔️ | Quantity, weight, dimensions |
| ✅ Material Declaration | ✔️ | Confirm if sole is rubber/plastic and if upper is textile/leather/rubber |
| ✅ Origin Certificate (CO) | ✔️ | For preferential treatment if applicable (non-China origin) |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Material First, Sole Second, Name Accurate, Tariff Lowered!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Rubber Clogs (Solid Rubber) | 6402.19.00.00 |
Misdeclare as 6402.99 → Higher Tax |
| Canvas Shoes (Textile Upper) | 6404.11.00.00 or 6404.19.00.00 |
Misdeclare as 6402 → Risk of Rejection |
| Safety Garden Shoes | 6403.51.00.00 |
Misdeclare as Casual → Penalties |
| Mixed Material (Rubber Sole, Leather Upper) | 6403.99 |
Misdeclare as Rubber → Tariff Discrepancy |
✅ 3. Special Case Handling
| Situation | Advice |
|---|---|
| OEM Custom Garden Shoes | Provide design files and material specs to avoid "unknown goods" classification |
| Eco-Friendly Materials | If made from recycled rubber, provide certification; may still face high tariffs but helps with marketing |
| Seasonal Import (Spring) | Plan ahead to avoid congestion; tariffs remain high year-round |
| Return/Replacement | Ensure HS Code matches original import; do not change classification for returns |
🌍 V. Global Major Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.19.00.00 |
~52.5% | No special certs | High due to Section 301 + IEEPA |
| 🇨🇳 China | 6402.19.00.00 |
0% - 20% | CCC (if applicable) | No additional surcharges |
| 🇪🇺 EU | 6402.19 |
0% - 8% | REACH, CE (if safety) | Low tariff, high compliance |
| 🇬🇧 UK | 6402.19 |
0% - 8% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 6402.19 |
5% | WET (Wood Packaging) | Low tariff, easy clearance |
| 🇯🇵 Japan | 6402.19 |
0% - 8% | JIS (if safety) | Low tariff |
📌 Conclusion: - USA is the most expensive market for lawn shoes due to high tariffs. - EU, UK, Japan, and Australia have low or zero tariffs, making them more profitable. - Consider supply chain diversification (e.g., produce in Vietnam or Thailand) to mitigate US tariffs, but check Rules of Origin carefully.
📌 VI. Common Errors & Pitfall Guide (Blood-Teach Lessons)
❌ Error 1: Declaring rubber clogs as "Sports Shoes" (6402.91)
👉 Consequence: Wrong HS Code → Audit → Back Taxes + Fines
❌ Error 2: Ignoring IEEPA 10% surcharge 👉 Consequence: Underpayment → Delayed Clearance → Seizure
❌ Error 3: Vague Description ("Shoes") 👉 Consequence: Customs cannot determine material → Classification by Officer → Likely Higher Tariff
❌ Error 4: Mixing Textile and Rubber Shoes in One Declaration 👉 Consequence: Separate declarations required → Administrative Burden + Delays
✅ Correct Approach:
"Rubber Garden Clogs, Unlined, Solid Rubber Sole & Upper, Size 10, Model ABC, Made in China"
🎯 VII. Conclusion: Precise Classification, Cost Savings!
🎯 Remember the Mantra:
🔹 "Material Defines HS, Sole Matters, Name is Key!" 🔹 "Rubber Clogs: 6402.19, Canvas Shoes: 6404.19, Tariffs are High, Plan Ahead!"
📌 Pro Tip: If your lawn shoes are originating from Vietnam, Mexico, or Thailand, you may apply for IEEPA Exemption, reducing the tariff to 0%-5%. We recommend applying for an Advance Ruling before shipping to mitigate customs risks.
📣 Immediate Action:
📞 Contact a professional customs broker + Provide Product Photos + Apply for HS Code Advance Ruling 🚀 Let your lawn shoes clear customs smoothly, export efficiently, and maximize profits!
✨ Professional Clearance Starts with Accurate Classification! 💼 Every Dollar of Cost Deserves Precise Calculation!
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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。