Plastic Short Boots (Unisex)
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6404192090 | 47.5% | CN | US | 官方文档 |
| 6404192030 | 47.5% | CN | US | 官方文档 |
| 6402993165 | 16.0% | CN | US | 官方文档 |
| 6402914010 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
👢 Plastic Short Boots (Unisex) – High-Volume Rubber/Plastic Footwear
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Entry Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Plastic Short Boots"?
Plastic short boots (unisex) are primarily categorized under Chapter 64 of the Harmonized System (HS), specifically under headings for footwear with outer soles and uppers of rubber or plastics, or footwear with uppers of textile materials and protective outer soles. The key factors for classification are:
- Material composition: Over 90% of the external surface area of the upper must be rubber or plastics.
- Design features: Protection against water, oil, grease, chemicals, cold, or inclement weather.
- Construction: Sewn parts with exposed functional stitching, or molded construction.
⚠️ Key Distinction Points:
- If the boot has a foxing band applied or molded at the sole and overlapping the upper → Excluded from certain subheadings.
- If designed to be worn over other footwear for protection against harsh elements → Specific subheadings apply.
📦 II. HS Code Classification Details (2026 Latest Tariff Authoritative Comparison)
| HS Code | Product Description | Applicable Scenario | Material Composition | Construction Type |
|---|---|---|---|---|
6402.91.40.10 |
Other footwear with outer soles and uppers of rubber or plastics: Covering the ankle: Other: Having uppers of which over 90% of the external surface area is rubber or plastics (excluding foxing-like bands and protective footwear) | Unisex plastic short boots without protective design features | >90% rubber/plastics | Molded or sewn |
6402.99.31.65 |
Other footwear with outer soles and uppers of rubber or plastics: Other: Other: Having uppers of which over 90% of the external surface area is rubber or plastics (excluding protective footwear) | Women's plastic short boots without protective design features | >90% rubber/plastics | Molded or sewn |
6404.19.20.90 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | Women's protective plastic boots | Textile upper + rubber/plastic outer sole | Designed for protection |
6404.19.20.30 |
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: Footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | Men's protective plastic boots | Textile upper + rubber/plastic outer sole | Designed for protection |
🔍 Important Notes:
- Footwear with textile uppers and rubber/plastic soles (6404.19.20.30/6404.19.20.90) is classified separately from purely rubber/plastic uppers (6402.91.40.10/6402.99.31.65).
- Protective footwear (6404.19.20.30/6404.19.20.90) must be explicitly designed for protection against water, oil, grease, chemicals, or cold.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Taxes, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: November 10, 2025 (including subsequent imports)
🎯 1. 6402.91.40.10 – Other Footwear with Rubber/Plastic Uppers (>90%)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis Path | USITC:6402.91.40.10 |
📌 Explanation:
- This subheading applies to non-protective plastic short boots with >90% rubber/plastic uppers.
- No additional taxes apply, making it highly competitive for importers.
🎯 2. 6402.99.31.65 – Other Footwear with Rubber/Plastic Uppers (>90%) (Women’s)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis Path | USITC:6402.99.31.65 |
📌 Explanation:
- Same as above but specified for women’s footwear.
- Zero additional taxes apply.
🎯 3. 6404.19.20.90 – Protective Footwear (Women’s)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis Path | USITC:6404.19.20.90 |
📌 Explanation:
- Applies to women’s protective plastic boots with textile uppers and rubber/plastic soles.
- No additional taxes apply.
🎯 4. 6404.19.20.30 – Protective Footwear (Men’s)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tax | 0% |
| IEEPA Additional Tax | 0% |
| Total Tariff Rate | 0% |
| Tax Calculation | CIF Value × 0% |
| De Minimis Eligibility | ✅ Yes |
| Legal Basis Path | USITC:6404.19.20.30 |
📌 Explanation:
- Applies to men’s protective plastic boots with textile uppers and rubber/plastic soles.
- No additional taxes apply.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Documentation List (Non-Negotiable)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Includes size, color, material composition, upper/sole materials |
| ✅ Material Composition Report | ✔️ | Confirms >90% rubber/plastics for upper (if applicable) |
| ✅ Product Photos (Including Labels) | ✔️ | Clear images of boots, labels, and any protective features |
| ✅ Third-Party Test Reports | ✔️ | FCC, CE, RoHS, UL (if applicable) |
| ✅ Commercial Invoice | ✔️ | Clearly state "Plastic Short Boots, Unisex, [Model Number]" |
| ✅ Certificate of Origin (CO) | ✔️ | If not Chinese origin, apply for preferential rates |
| ✅ Packing List | ✔️ | Detail full set with accessories, avoid split declarations |
✅ 2. Declaration Tips (Critical Mantras)
🔥 "Protective or Not? Material Matters! Declare Precisely, Avoid Penalties!"
| Scenario | Correct Declaration Method | Wrong Practice |
|---|---|---|
| Non-protective plastic boots | 6402.91.40.10 or 6402.99.31.65 |
Misdeclare as protective → Delayed clearance |
| Protective plastic boots | 6404.19.20.30 or 6404.19.20.90 |
Misdeclare as non-protective → Potential penalties |
| Boots with textile uppers | 6404.19.20.30 or 6404.19.20.90 |
Misdeclare as rubber/plastic uppers → Classification error |
| Mixed shipments | Declare each type separately | Combine declarations → Risk of misclassification |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Boots | Provide customer order + design drawings to avoid "non-standard" classification |
| Boots with Embedded Technology | Still classify under 6402 or 6404 based on material, not tech |
| Boots for Medical Use | If specialized, provide proof of non-commercial use |
| Boots for Military/Aerospace | Apply for "special purpose" declaration, potential rate reduction |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6402.91.40.10 / 6404.19.20.30 |
0% | No additional taxes | Zero tariffs for most plastic boots |
| 🇨🇳 China | 6402.91.40.10 / 6404.19.20.30 |
5% | CCC + RoHS | Standard import duties apply |
| 🇪🇺 EU | 6402.91.40.10 / 6404.19.20.30 |
0% (if CE compliant) | CE + ErP | No additional taxes |
| 🇦🇺 Australia | 6402.91.40.10 / 6404.19.20.30 |
5% | RCM | Standard duties apply |
| 🇯🇵 Japan | 6402.91.40.10 / 6404.19.20.30 |
0% | PSE | No additional taxes |
📌 Conclusion:
- USA offers zero additional taxes for most plastic short boots.
- China and Australia impose standard duties (5%).
- EU and Japan offer zero tariffs if compliant with certifications.
📌 VI. Common Errors & Pitfall Avoidance Guide (Blood-and-Tears Lessons)
❌ Error 1: Misclassifying protective boots as non-protective
👉 Consequence: Delayed clearance or penalties
❌ Error 2: Misclassifying textile-uppper boots as rubber/plastic
👉 Consequence: Classification error → Potential penalties
❌ Error 3: Failing to provide material composition reports
👉 Consequence: Customs cannot verify >90% rubber/plastics → Delayed clearance
❌ Error 4: Using vague terms like "Plastic Boots" without specifying protective features
👉 Consequence: Misclassification → Penalties
✅ Correct Practice:
"Plastic Short Boots, Unisex, [Model Number], Rubber/Plastic Upper (>90%), Textile Lower, Protective Design, CE & RoHS Certified"
🎯 VII. Conclusion: Professional Declaration Saves Time, Money, and Headaches!
🎯 Remember the Mantra:
🔹 "Protective or Not? Material Matters! Declare Precisely, Avoid Penalties!"
🔹 "HS Code Determines Everything, 0% Tariffs Are Key, Misclassification Costs Thousands!"
📌 Pro Tip:
If your boots are originally from Vietnam, Mexico, Thailand, or Malaysia, you can apply for IEEPA exemptions, with tariffs as low as 0%~5%.
Recommend pre-clearance ruling application to avoid customs risks.
📣 Immediate Action:
📞 Contact professional customs brokers + Provide product photos + Apply for HS Code pre-ruling
🚀 Ensure your plastic short boots clear customs smoothly, boost exports, and double profits!
✨ Professional clearance starts with precise classification!
💼 Every cent of your cost deserves to be calculated accurately!
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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。