Plastic Safety Shoes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6403996025 | 18.5% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 6404193980 | 47.5% | CN | US | 官方文档 |
| 6402993165 | 16.0% | CN | US | 官方文档 |
| 6402993145 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
👞 Plastic Safety Shoes (Plastic Travel Shoes)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Are You Classifying "Plastic Safety Shoes" Correctly?
"Plastic Safety Shoes" or "Plastic Travel Shoes" are a complex category in international trade. They sit at the intersection of footwear and plastic articles. The classification depends heavily on the primary material, sole composition, and intended use (e.g., industrial protection vs. casual travel).
Key Distinctions: * Safety Shoes (Industrial): Often made of leather/synthetic uppers with rubber/plastic soles. If the sole is rubber/plastic, it falls under Chapter 64 (Footwear). * Plastic Travel Shoes (Casual/General): If the shoe is made of plastic and does not meet specific safety standards or has a rubber/plastic sole, it may be classified under Chapter 39 (Plastics) or Chapter 64 (Footwear) depending on the specific material mix and subheading.
⚠️ Critical Classification Point:
- If the product is a "Safety Shoe" with leather/synthetic uppers and rubber/plastic soles → Chapter 64
- If the product is a "Plastic Travel Shoe" primarily made of plastic (e.g., PVC, PE) → Chapter 39 or Chapter 64 (depending on sole/material ratio)
- Misclassification Risk: Declaring plastic travel shoes as safety shoes (or vice versa) 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 | Key Classification Feature |
|---|---|---|---|
6403.99.60.25 |
Safety Shoes: Typically made of leather or synthetic materials, used as work shoes, with outsoles of rubber, plastic, leather, or reground leather. | Industrial workwear, construction, manufacturing | Leather/Synthetic Upper + Rubber/Plastic Sole |
3926.90.99.89 |
Plastic Travel Shoes: Explicitly contains plastic materials, classified as other plastic articles. | Casual plastic footwear, PVC sandals, non-safety travel shoes | Primarily Plastic Construction (Chapter 39) |
6404.19.39.80 |
Plastic Travel Shoes: Sole material is plastic, footwear form, fits the "other" residual category principle. | Plastic-soled travel shoes, casual wear | Plastic Sole + Footwear Form (Chapter 64) |
6402.99.31.65 |
Plastic Travel Shoes: Rubber or plastic outsole and upper, footwear use, fits "other" category features. | Mixed material plastic/rubber travel shoes | Rubber/Plastic Upper & Sole (Chapter 64) |
6402.99.31.45 |
Plastic Travel Shoes: Upper material is rubber or plastic, no specific protective use, fits "other" category features. | Non-safety plastic/rubber casual shoes | Rubber/Plastic Upper, No Safety Feature (Chapter 64) |
🔍 Key Reminder:
- Safety Shoes (6403) usually require leather/synthetic uppers. Pure plastic uppers may not qualify for this category.
- Plastic Travel Shoes can be classified under Chapter 39 (3926) if they are considered "plastic articles" rather than footwear, or under Chapter 64 (6402/6404) if they meet the definition of footwear with plastic components.
- Total Tax Rates Vary Significantly: From 16% to 47.5% depending on the specific HS Code chosen.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025 Nov 10 onwards (including subsequent imports)
🎯 1. 6403.99.60.25 —— Safety Shoes (Leather/Synthetic Upper)
| Item | Content |
|---|---|
| Base Tariff | 8.5% (ad valorem) |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 18.5% |
| Tax Calculation | CIF Value × 18.5% |
| De Minimis Eligibility | ❌ No (High tariff usually excludes de minimis benefits for commercial shipments) |
| Legal Basis Path | USITC:6403.99.60.25 → Section 122:10% |
📌 Explanation:
- This is the lowest tax rate among the options for plastic-related footwear.
- Condition: Must be genuinely "Safety Shoes" with leather/synthetic uppers. Pure plastic shoes will be misclassified here, leading to penalties.
- Section 122 Tariff (10%): Applies to certain footwear from China.
- No Section 301: Surprisingly, this specific subheading may not carry the 25% Section 301 tariff, making it cost-effective if the product qualifies.
🎯 2. 3926.90.99.89 —— Plastic Travel Shoes (Chapter 39 - Plastic Articles)
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:3926.90.99.89 → Section 301:7.5% → Section 122:10% |
📌 Explanation:
- Classified under Chapter 39 as a plastic article.
- Higher Risk: If customs determines the product is "footwear," they may reclassify it to Chapter 64, potentially leading to different rates or duties.
- Section 301 (7.5%): Indicates a partial surcharge.
- Total 22.8%: Higher than safety shoes but lower than some footwear options.
🎯 3. 6404.19.39.80 —— Plastic Travel Shoes (Plastic Sole, Footwear Form)
| Item | Content |
|---|---|
| Base Tariff | 37.5% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 47.5% |
| Tax Calculation | CIF Value × 47.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6404.19.39.80 → Section 122:10% |
📌 Explanation:
- Highest Tax Rate!
- Condition: Sole is plastic, classified as footwear.
- No Section 301: No 25% surcharge, but the base tariff (37.5%) is very high.
- Warning: Only use if the product strictly fits this "plastic sole, footwear form" description and no other lower-tariff category applies.
🎯 4. 6402.99.31.65 & 6402.99.31.45 —— Plastic Travel Shoes (Rubber/Plastic Upper)
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | USITC:6402.99.31.65/45 → Section 122:10% |
📌 Explanation:
- Lowest Tax Rate Overall (16.0%)!
- Condition: Upper material is rubber or plastic, no specific protective use.
- Best Option for Pure Plastic Shoes: If your "Plastic Safety Shoes" are actually casual plastic/rubber travel shoes (not industrial safety gear), this is the most cost-effective classification.
- Key Requirement: Must not claim "safety" features (e.g., steel toe, slip-resistant certified) if classified here. If they are true safety shoes, customs may reject this classification.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Preparation Checklist (No Exceptions)
| Document | Mandatory | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must detail upper material (leather/synthetic/plastic), sole material, and intended use (safety vs. casual). |
| ✅ Product Photos (Labeled) | ✔️ | Clear images of the entire shoe, including sole tread and upper texture. |
| ✅ Third-Party Test Report | ✔️ | If claiming "Safety Shoes," provide ASTM/ANSI certification. If "Plastic Shoes," provide material composition report. |
| ✅ Commercial Invoice | ✔️ | Clearly describe as "Plastic Travel Shoes" or "Safety Shoes" based on HS Code. |
| ✅ Packing List | ✔️ | Ensure no mixed shipments that could confuse classification. |
| ✅ Origin Certificate (CO) | ✔️ | Required for Section 122 tariff verification. |
✅ 2. Declaration Tips (Key Mantra)
🔥 "Upper Defines Chapter, Sole Defines Sub, Safety Claim Needs Proof, Plastic Casual is Cheaper!"
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Industrial Safety Shoes (Leather Upper) | 6403.99.60.25 |
Declaring as "Plastic Shoes" → 22.8% or 47.5% |
| Pure Plastic Casual Shoes | 6402.99.31.65/45 |
Declaring as "Safety Shoes" → Misclassification + Penalty |
| PVC Plastic Slides/Sandals | 3926.90.99.89 |
Declaring as "Footwear" → Possible reclassification |
| Plastic Sole Shoes | 6404.19.39.80 |
Ignoring high tax (47.5%) without justification |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Shoes | Provide design specs and material breakdowns to prove upper/sole composition. |
| "Safety" Claimed but No Certification | If you label them "Safety Shoes" but lack ASTM/ANSI certs, customs may downgrade to 6402 or 6404 → Tax Increase or Penalty. |
| Mixed Material Shoes | If upper is 50% plastic, 50% synthetic, consult a customs broker. Likely 6402 or 6403 depending on predominant material. |
| High-Volume Imports | Consider applying for Advance Ruling to lock in the 16.0% rate for 6402.99.31.65 if eligible. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff Rate | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.99.31.65 |
16.0% | None specific | Best for plastic casual shoes. 6403 is 18.5%. |
| 🇨🇳 China | 6402.99.31.65 |
6.0% | None | Low import duty in China. |
| 🇪🇺 EU | 6402.99.31.65 |
~10-12% | CE Marking (if safety) | No Section 122/301 equivalents. |
| 🇦🇺 Australia | 6402.99.31.65 |
5% | RCM | Low duty, simple clearance. |
| 🇯🇵 Japan | 6402.99.31.65 |
5-8% | None | Moderate duty. |
📌 Conclusion:
- USA is the most complex due to Section 122 and potential Section 301 surcharges.
-6402.99.31.65/45(16.0%) is the optimal code for plastic travel shoes in the US market, provided they are not claimed as industrial safety equipment.
-6403.99.60.25(18.5%) is best for true leather/synthetic safety shoes.
-6404.19.39.80(47.5%) should be avoided unless absolutely necessary, due to high base tariff.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring plastic casual shoes as "Safety Shoes" to avoid higher tariffs.
👉 Consequence: Customs audit → Reclassification to 6402 or 6404 → Back taxes + Penalties.
❌ Error 2: Using 3926 for plastic shoes that are clearly footwear.
👉 Consequence: Customs may reclassify to 6402 or 6404 → Different tax rates + Delays.
❌ Error 3: Ignoring Section 122 Tariff (10%).
👉 Consequence: All categories above include a 10% Section 122 tariff. Failure to account for this leads to underpayment.
❌ Error 4: Mixing "Safety" and "Plastic" in description without certification.
👉 Consequence: Customs rejects "Safety" claim → Downgrades to casual footwear category → Potential rate increase or decrease, but always audit risk.
✅ Correct Approach:
"Plastic Travel Shoes, PVC Upper, Rubber Sole, Casual Use, Not for Industrial Safety, Model XYZ, No Steel Toe"
→ HS Code:6402.99.31.65→ Tax: 16.0%
🎯 VII. Conclusion: Precise Classification, Cost Optimization!
🎯 Remember the Mantra:
🔹 "Plastic Casual?
6402(16%) is King."
🔹 "Leather Safety?6403(18.5%) is Safe."
🔹 "Plastic Sole Only?6404(47.5%) is Pain."
🔹 "Pure Plastic Article?3926(22.8%) is Middle."
📌 Pro Tip:
If your product is plastic travel shoes (casual), strictly avoid the "Safety" label unless you have ASTM/ANSI certification. Use 6402.99.31.65 for the lowest tax burden (16.0%) in the US market.
📣 Immediate Action:
📞 Contact a licensed customs broker.
📸 Provide clear photos and material breakdowns.
📄 Apply for an Advance Ruling if importing in large volumes.
🚀 Clearance Faster, Costs Lower, Profits Higher!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on Tariffs is Pure Profit!
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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。