Plastic Sole Protective Casual 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 Protective Casual Shoes (Protective Footwear)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Full Analysis | Professional Strategy for Protection Footwear
📌 I. Product Definition and Classification: Do You Really Understand "Plastic Sole Protective Casual Shoes"?
Plastic sole protective casual shoes are designed for everyday wear with specific safety or protective features, typically featuring rubber/plastic soles and varied upper materials. In international trade, they are classified based on:
1. Upper Material: Textile, Leather, or Combination
2. Sole Material: Rubber or Plastic
3. Specific Use: Basketball shoes, general protective, or casual wear
⚠️ Key Distinction Points:
- If the upper is inferred as textile and the sole is rubber/plastic → May fall under 6404.11.20.30 / 6404.11.20.60
- If the shoe is explicitly defined as a basketball shoe with specific sports use → May fall under 6402.99.90.05 / 6402.91.90.05
- If the shoe is general protective with specific basketball use inference → May fall under 6403.91.60.40
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Upper Material | Sole Material |
|---|---|---|---|---|
6404.11.20.30 |
Plastic sole basketball shoes, outer sole rubber/plastic, upper inferred textile | Casual basketball shoes, textile upper inference | ✅ Textile (inferred) | ✅ Rubber/Plastic |
6402.99.90.05 |
Plastic sole basketball shoes, fully compliant with rubber/plastic outer sole & specific sports use | Explicit sports/basketball use, specific definition | ✅ Not specified | ✅ Rubber/Plastic |
6402.91.90.05 |
Plastic sole basketball shoes, explicitly includes plastic material & basketball use | Explicit plastic content & basketball purpose | ✅ Not specified | ✅ Plastic |
6404.11.20.60 |
Plastic sole basketball shoes, outer sole plastic, upper may contain leather or textile | Casual use, mixed upper materials | ✅ Leather/Textile (possible) | ✅ Plastic |
6403.91.60.40 |
Plastic sole basketball shoes, use for basketball, outer sole rubber/plastic | General protective basketball shoes | ✅ Not specified | ✅ Rubber/Plastic |
🔍 Key Reminder:
- All explicit basketball shoes with specific sports use definition should be classified under 6402.99.90.05 / 6402.91.90.05; - If the upper is textile and not explicitly sports-specific, classify under 6404.11.20.30 / 6404.11.20.60; - If the shoe is general protective but inferred for basketball, classify under 6403.91.60.40.
💰 III. 2026 Latest Tariff Rate Details (Including Surtaxes & Policy Surcharges)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025-11-10 onwards (including subsequent imports)
🎯 1. 6404.11.20.30 —— Plastic Sole Basketball Shoes (Upper Inferred Textile)
| Item | Content |
|---|---|
| Base Tariff | 10.5% (ad valorem) |
| Surtax (Section 301) | +0.0% (No additional surtax applied for this specific sub-category in this example) |
| Section 122 Tariff | +10% (Specific to Chinese-origin plastic-soled footwear) |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value × 20.5% |
| De Minimis Exemption | ❌ Not Applicable (Section 122 tariffs generally do not qualify for de minimis exemption) |
| Legal Basis Path | Base: 6404.11.20.30 → Section 122: 10% → Total: 20.5% |
📌 Explanation:
- "Base tariff 10.5%" is the standard MFN rate for textile-upper casual shoes with rubber/plastic soles; - "Section 122 Tariff 10%" is a specific surcharge for certain plastic-soled footwear from China; - Total 20.5% is moderate compared to other categories; - De Minimis: Section 122 tariffs usually deny de minimis benefits, so low-value shipments are not exempt.
🎯 2. 6402.99.90.05 —— Plastic Sole Basketball Shoes (Fully Compliant Sports Use)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (ad valorem) |
| Surtax (Section 301) | +7.5% (Additional surtax for sports footwear from China) |
| Section 122 Tariff | +10% (Specific to Chinese-origin plastic-soled footwear) |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 6402.99.90.05 → Surtax: 7.5% → Section 122: 10% → Total: 37.5% |
📌 Note:
- This category has the highest tax rate at 37.5%; - Applies to explicitly defined basketball shoes with full compliance to sports use definitions; - Even if low-value, de minimis does not apply due to Section 122.
🎯 3. 6402.91.90.05 —— Plastic Sole Basketball Shoes (Explicit Plastic Material)
| Item | Content |
|---|---|
| Base Tariff | 20.0% (ad valorem) |
| Surtax (Section 301) | +7.5% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 37.5% |
| Tax Calculation | CIF Value × 37.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 6402.91.90.05 → Surtax: 7.5% → Section 122: 10% → Total: 37.5% |
📌 Attention:
- Tax rate is identical to6402.99.90.05; - Applies when the product explicitly includes plastic material and basketball use is clear; - High tax burden: Plan for 37.5% in cost calculations.
🎯 4. 6404.11.20.60 —— Plastic Sole Basketball Shoes (Mixed Upper Materials)
| Item | Content |
|---|---|
| Base Tariff | 10.5% (ad valorem) |
| Surtax (Section 301) | +0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 20.5% |
| Tax Calculation | CIF Value × 20.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 6404.11.20.60 → Section 122: 10% → Total: 20.5% |
📌 Key Insight:
- Tax rate is lower than explicit sports categories (20.5% vs 37.5%); - Applies when the upper material is not exclusively textile (may include leather) and the use is casual rather than explicit sports; - Strategy: If possible, classify under this category to save 17% in taxes.
🎯 5. 6403.91.60.40 —— Plastic Sole Basketball Shoes (General Protective Use)
| Item | Content |
|---|---|
| Base Tariff | 8.5% (ad valorem) |
| Surtax (Section 301) | +0.0% |
| Section 122 Tariff | +10% |
| Total Tax Rate | 18.5% |
| Tax Calculation | CIF Value × 18.5% |
| De Minimis Exemption | ❌ Not Applicable (deny_de_minimis) |
| Legal Basis Path | Base: 6403.91.60.40 → Section 122: 10% → Total: 18.5% |
📌 Optimal Choice:
- This category has the lowest tax rate at 18.5%; - Applies to general protective shoes where basketball use is inferred rather than explicit; - Recommendation: If the product can be described as "protective casual shoes" rather than "basketball shoes," choose this code to minimize taxes.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (Indispensable)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Include upper material, sole material, shoe size range, intended use |
| ✅ Product Photos | ✔️ | Clear images of label, upper material, sole pattern |
| ✅ Commercial Invoice | ✔️ | Specify "Plastic Sole Protective Casual Shoes" and clarify use (casual vs. explicit sports) |
| ✅ Packing List | ✔️ | Detail packaging to avoid split declaration |
| ✅ Certificate of Origin | ✔️ | Required for Section 122 determination |
| ✅ Third-Party Test Report | ✔️ | If claiming specific material properties (e.g., plastic content) |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Clarify Use, Specify Material, Avoid 'Basketball' if Possible!"
| Scenario | Correct Declaration | Error |
|---|---|---|
| Explicit basketball shoes | 6402.99.90.05 or 6402.91.90.05 |
Misdeclare as casual → Under-declaration risk |
| Casual shoes with textile upper | 6404.11.20.30 or 6404.11.20.60 |
Misdeclare as sports → 37.5% tax |
| General protective shoes (inferred basketball use) | 6403.91.60.40 |
Misdeclare as explicit sports → 37.5% tax |
| Mixed upper material (leather/textile) | 6404.11.20.60 |
Misdeclare as textile-only → Incorrect classification |
✅ 3. Special Situation Handling
| Situation | Advice |
|---|---|
| OEM Custom Shoes | Provide design specs to justify "casual" vs. "sports" classification |
| Mixed Packaging (Casual + Sports) | Declare separately to avoid ambiguity |
| Low-Value Shipments (<$800) | Note: Section 122 tariffs deny de minimis, so even low-value shipments are taxed! |
| Changing Material Composition | Update specifications to reflect actual upper material to qualify for lower tax rates |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Note |
|---|---|---|---|---|
| 🇺🇸 USA | 6403.91.60.40 (Lowest) |
18.5% (Lowest) | None specific | High taxes for explicit sports shoes |
| 🇨🇳 China | 6403.91.60.40 |
8.5% (Base) | CCC (if applicable) | No surtaxes |
| 🇪🇺 EU | 6403.91.60.40 |
4.7% (Average) | CE (if protective) | No Section 122 surtax |
| 🇬🇧 UK | 6403.91.60.40 |
4.7% | UKCA | Post-Brexit rules apply |
| 🇦🇺 Australia | 6403.91.60.40 |
5.0% | RCM | No surtaxes |
📌 Conclusion:
- USA is the most expensive market due to Section 122 and Surtaxes; - EU/UK/Australia have lower tariffs and no similar surtaxes; - China has no export surtaxes for these goods.
📌 VI. Common Errors & Pitfall Avoidance (Blood & Tears Lessons)
❌ Error 1: Declaring "Basketball Shoes" when they are casual protective shoes
👉 Consequence: Tax jumps from 18.5% to 37.5% → Additional 19% cost!
❌ Error 2: Ignoring Section 122 tariffs for low-value shipments
👉 Consequence: De minimis does not apply → Unexpected taxes on small orders!
❌ Error 3: Misdeclaring upper material (e.g., claiming textile when it’s leather)
👉 Consequence: Customs audit → Delays, fines, or reclassification
❌ Error 4: Not specifying "protective" vs. "sports" use
👉 Consequence: Ambiguity → Customs may choose the highest tax category
✅ Correct Practice:
"Plastic Sole Protective Casual Shoes, Upper: Mixed Leather/Textile, Sole: Plastic, Use: General Protective/Casual, Not Explicitly for Sports, Model XYZ, Origin: CN"
🎯 VII. Conclusion: Professional Declaration, Time & Cost Savings!
🎯 Remember the Mantra:
🔹 "Casual vs. Sports, Tax Differs 19%!
🔹 "Section 122, No De Minimis!
🔹 "Lowest Tax:6403.91.60.40(18.5%), Highest:6402.99.90.05(37.5%)!"
📌 Pro Tip:
If your shoes do not explicitly state "Basketball" on the label or packaging, declare them as "Protective Casual Shoes" to qualify for lower tax rates (6403.91.60.40 or 6404.11.20.60).
📞 Immediate Action:
📞 Contact a professional customs broker + Provide product photos + Request Advance Ruling for HS Code clarification
🚀 Ensure smooth clearance, efficient export, and maximized profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Cent 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。