Plastic Sole Lightweight Sports Shoes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6404112030 | 20.5% | CN | US | 官方文档 |
| 6402999005 | 37.5% | CN | US | 官方文档 |
| 6402919005 | 37.5% | CN | US | 官方文档 |
| 6404112060 | 20.5% | CN | US | 官方文档 |
| 6403916040 | 18.5% | CN | US | 官方文档 |
| 6403996040 | 18.5% | CN | US | 官方文档 |
商品图片
AI分析
🏀 Plastic Sole Lightweight Sports Shoes (Basketball Shoes)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What Exactly Are "Plastic Sole Sports Shoes"?
Plastic sole lightweight sports shoes, specifically categorized in this data as Basketball Shoes, are athletic footwear designed for high-impact court sports. In international trade, the classification hinges on two critical factors: 1. Outer Sole Material: Must be Rubber, Plastic, or Composition (not leather, textile, or fur). 2. Upper Material & Specific Use: The "Basketball" designation implies specific performance features (ankle support, grip patterns) which can push the classification into more specific (and often higher-tariff) subheadings depending on how precisely the material and usage are declared.
⚠️ Key Distinction Points: - If the upper is predominantly textile/fabric and the sole is plastic/rubber → May qualify for 6404.11 (Textile Upper Sports Shoes), generally lower tax. - If the upper contains leather or is ambiguous, or if customs strictly enforces the "Basketball" functional category → May be pushed to 6402.99 or 6403.91 (Rubber/Plastic Sole Other Footwear), resulting in significantly higher taxes.
📦 2. HS Code Classification Details (2026 Latest Tariff Authority Mapping)
| HS Code | Product Description | Application Scenario | Outer Sole Material | Upper Material Inference |
|---|---|---|---|---|
6404.11.20.30 |
Plastic sole basketball shoes; outer sole rubber/plastic, upper inferred as textile | Textile-heavy basketball shoes | Rubber/Plastic | Textile (Low Risk) |
6404.11.20.60 |
Plastic sole basketball shoes; outer sole plastic, upper may contain leather or textile | Mixed material basketball shoes | Plastic | Leather/Textile Mix |
6403.91.60.40 |
Plastic sole basketball shoes; use defined as basketball, outer sole rubber/plastic | Strict "Basketball" use classification | Rubber/Plastic | Any (but specific subheading) |
6402.99.90.05 |
Plastic sole basketball shoes; fully compliant with rubber/plastic sole & specific sport use | Default "Other Rubber/Plastic Sole" category | Rubber/Plastic | Any (Generic Sport Shoe) |
6402.91.90.05 |
Plastic sole basketball shoes; explicitly includes plastic material & basketball use | Explicit Plastic/Mixed classification | Plastic | Any (Explicit Plastic) |
🔍 Critical Insight: - Codes starting with
6404(Textile Upper) generally have a lower Base Tariff (10.5%). - Codes starting with6402or6403(Rubber/Plastic Upper or Other) carry a higher Base Tariff (8.5% - 20.0%). - The 122 Section Tariff (+10%) applies uniformly across ALL listed codes for Chinese-origin goods.
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current (Including 122 Section Tariff)
🎯 1. 6404.11.20.30 & 6404.11.20.60 —— Textile/Mixed Upper Sports Shoes (Lowest Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 10.5% (ad valorem) |
| Section 301 Surcharge | 0.0% (Note: Based on provided data, no additional Section 301 listed for this specific sub-structure, but verify current USITC rulings) |
| Section 122 Tariff | +10% (Specific surcharge for this category) |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value × 20.5% |
| De Minimis Exemption | ❌ Not Eligible (High tax rate exceeds de minimis thresholds for duty-free entry) |
| Legal Basis Path | HTSUS:6404.11.20.xx → Section 122: +10% |
📌 Explanation: - These codes offer the most favorable base tariff (10.5%). - The 122 Section Tariff (+10%) is mandatory for these imports. - Total Cost Impact: 20.5% is significantly lower than the "Other" categories, making proper classification as "Textile Upper" crucial for cost savings.
🎯 2. 6403.91.60.40 —— Rubber/Plastic Sole Basketball Shoes (Medium Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 8.5% (ad valorem) |
| Section 301 Surcharge | 0.0% (Per provided data) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 18.5% |
| Tax Calculation | CIF Value × 18.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6403.91.60.xx → Section 122: +10% |
📌 Explanation: - Interestingly, this code has the lowest base tariff (8.5%) among the options, but the total is still higher than 6404 codes? Wait, 8.5 + 10 = 18.5%. Yes, this is the cheapest overall. - Strategic Advantage: If you can justify this specific subheading (Basketball use, rubber/plastic sole), you achieve the lowest total tax burden (18.5%).
🎯 3. 6402.99.90.05 & 6402.91.90.05 —— Other Rubber/Plastic Sole Footwear (Highest Base Tariff)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (ad valorem) |
| Section 301 Surcharge | +7.5% (Specific surcharge listed in data) |
| Section 122 Tariff | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Eligible |
| Legal Basis Path | HTSUS:6402.99/91.xx → Section 301: +7.5% → Section 122: +10% |
📌 Explanation: - These codes are the most expensive. - The base tariff is double that of the 6404 codes. - There is an additional 7.5% surcharge (Section 301 or specific duty), making the total hit 37.5%. - Risk: Misclassifying a textile-heavy shoe as "Other Rubber/Plastic Sole" can nearly double your tax bill.
🛠️ 4. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (No Exceptions)
| Document | Must Provide | Purpose |
|---|---|---|
| ✅ Product Spec Sheet | ✔️ | Details upper material composition (e.g., "80% Mesh Textile, 20% Synthetic Leather") |
| ✅ Component Analysis | ✔️ | Breakdown of outer sole (e.g., "Vulcanized Rubber") vs. upper |
| ✅ Product Photos | ✔️ | Clear shots of sole tread, upper texture, and interior labeling |
| ✅ Commercial Invoice | ✔️ | Must explicitly state "Basketball Shoes" and "Plastic/Rubber Sole" |
| ✅ Origin Certificate | ✔️ | Prove Chinese origin to apply/avoid specific surcharges correctly |
✅ 2. Declaration Strategy (Key Mantra)
🔥 "Upper Material Defines Base, Sole Defines Chapter, Use Defines Subheading!"
| Scenario | Correct Declaration | Wrong Declaration | Consequence |
|---|---|---|---|
| Textile Upper + Plastic Sole | 6404.11.20.30 |
6402.99.90.05 |
Tax Jumps from 20.5% to 37.5% (+17% penalty) |
| Basketball Use Emphasized | 6403.91.60.40 |
Generic "Sports Shoe" | Potential loss of specific subheading benefits |
| Mixed Material Upper | 6404.11.20.60 |
6402.91.90.05 |
Risk of misclassification audit |
| Fully Plastic/Composite Sole | Ensure "Rubber/Plastic" is stated | "Leather Sole" (if false) | Severe fraud penalty & rejection |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| OEM Custom Designs | Provide design sketches showing sole construction. Customs may challenge if sole looks like "plastic" but is "rubber." |
| Marketing as "Lightweight" | Do NOT claim "foam sole" if it is rubber/plastic. Accuracy in material description is key. |
| Section 122 Applicability | Confirm if your specific manufacturer/importer code qualifies for the 10% surcharge exemption (rare). Assume 10% applies. |
| Audit Defense | Keep lab test results proving upper material composition. If customs suspects textile but you declared leather (or vice versa), you need proof. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 6404.11.20.30 / 6403.91.60.40 |
18.5% - 20.5% | Includes 122 Section Tariff. Avoid 6402 codes (37.5%). |
| 🇨🇳 China | 6404.11.20.30 |
~10.5% | No Section 122/301 surcharges domestically. |
| 🇪🇺 EU | 6404.11 / 6402.99 |
Variable (0-17%) | Check EAEU & EU tariffs separately. No 122 tariff. |
| 🇬🇧 UK | 6404.11 / 6402.99 |
Post-Brexit Tariff | Similar to EU, but verify UK GI status. |
📌 Conclusion: - The US market is the most complex due to the Section 122 (+10%) and potential Section 301 (+7.5%) surcharges. - Correct classification is the #1 cost-saving tool. A 17% tax difference is massive for high-volume shipments.
📌 6. Common Errors & Pitfalls (Blood & Tears Lessons)
❌ Error 1: Declaring "Plastic Sole" but providing "Leather Upper" specs. 👉 Result: Misclassification → Audit → Back duties + Penalties. 👉 Fix: Match upper and sole materials precisely in documentation.
❌ Error 2: Using generic "Sports Shoes" description.
👉 Result: Customs assigns default higher rate (6402.99.90.05 at 37.5%).
👉 Fix: Specify "Basketball Shoes" and "Textile/Rubber Upper" to target 6404 or 6403.
❌ Error 3: Ignoring the 122 Section Tariff. 👉 Result: Underpayment of 10% on every pair. 👉 Fix: Add 10% to all Landed Cost calculations for US imports from China.
❌ Error 4: Confusing "Plastic Sole" with "Foam Sole". 👉 Result: If the sole is EVA/Foam, it might not even be in Chapter 64 (depending on composition), or falls under different subheadings. 👉 Fix: Verify chemical composition of the sole. If >50% rubber/plastic, Chapter 64 is correct.
✅ Correct Declaration Example:
"Men's Basketball Shoes, Upper: Mesh Textile & Synthetic Leather, Outer Sole: Vulcanized Rubber/Plastic Compound, Model: XJ-2024, Origin: China."
🎯 7. Conclusion: Precision in Classification, Profit in Clearance!
🎯 Remember the Mantra:
🔹 "Textile Upper = 6404 (Lower Tax) | Rubber/Plastic Upper = 6402/03 (Higher Tax)" 🔹 "Basketball Use = Specific Subheading | Generic = High Risk" 🔹 "122 Tariff (+10%) is Always On! Don't Forget It!" 🔹 "Total Tax: 18.5% (Best) vs 37.5% (Worst). Choose Wisely!"
📌 Pro Tip:
If your product is exported to countries other than the US, the Section 122 and 301 surcharges do not apply. You can enjoy lower or zero tariffs in EU, Canada, or ASEAN markets. Strategy: Diversify markets! US imports are heavy with taxes; other markets are lighter.
📣 Immediate Action:
📞 Contact a licensed customs broker + Provide material breakdown + Request Advance Ruling for US imports. 🚀 Secure your 18.5% rate, avoid the 37.5% trap!
✨ Professional Clearance Starts with Accurate Classification!
💼 Your Profit Margin Depends on the First 8 Digits!
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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。