Plastic Sole Textile Upper Women's Sports Shoes
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6405209030 | 22.5% | CN | US | 官方文档 |
| 6405209060 | 22.5% | CN | US | 官方文档 |
| 6402914050 | 16.0% | CN | US | 官方文档 |
| 6402914067 | 16.0% | CN | US | 官方文档 |
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AI分析
🥿 Plastic Sole Textile Upper Women's Sports Shoes
🌐 HS Code Classification & Customs Clearance Guide | 2026 Updated Tariff Breakdown | Expert-Level Compliance Strategy
📌 One Product, Multiple HS Codes — Why? Let’s Decode It!
You're importing plastic-soled, textile-uppered women’s sports shoes — a common footwear item in global trade. But here’s the twist: multiple HS Codes apply, depending on material composition, construction, and intended use.
This guide breaks down all applicable HS Codes from the latest data, explains why each applies, details tax rates with full legal references, and gives actionable customs clearance advice — all based strictly on your provided <DATA>.
📦 1. HS Code Classification Breakdown (2026 Official Data)
| HS Code | Product Description | Key Features | Applicable Tax |
|---|---|---|---|
6405.20.90.30 |
Plastic ankle-level casual sports shoes, upper: plastic/synthetic fiber, unisex use | Covers ankle, plastic + synthetic upper, non-specific gender, casual sport use | 22.5% |
6405.20.90.60 |
Plastic ankle-level casual sports shoes, plastic as structural component | Plastic used in construction, not just surface; fits "other footwear" category | 22.5% |
6402.91.40.50 |
Plastic ankle-level casual sports shoes, fully made of plastic, covers ankle | Entire shoe made of plastic material, designed as footwear | 16.0% |
6402.91.40.67 |
Plastic ankle-level casual sports shoes, plastic upper covering ankle, non-gender-specific | Plastic upper fully encloses ankle, no gender specification | 16.0% |
⚠️ Critical Insight:
These codes are not interchangeable. The material composition, coverage, and intended use determine which one applies — and directly impact your total tariff cost.
💰 2. 2026 Tax Rate Deep Dive (With Legal Basis)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025–2026 (based on current tariff schedule)
✅ Legal Basis: U.S. Harmonized Tariff Schedule (HTSUS), Section 301, IEEPA, and Section 122
🎯 1. 6405.20.90.30 — Plastic/Synthetic Upper, Ankle-Covering, Unisex Casual Sports Shoes
| Item | Detail |
|---|---|
| Base Duty Rate | 12.5% (ad valorem) |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Duty | 22.5% |
| Tax Calculation | CIF Value × 22.5% |
| De Minimis Exemption | ❌ Not applicable (denied under 19 CFR §10.171) |
| Legal Pathway | HTSUS:6405.20.90.30 → Section 122: 122.10 → IEEPA:9903.01.25 → USITC:301.88.01 |
📌 Why This Code Applies: - The shoe has a plastic/synthetic fiber upper. - It covers the ankle. - It’s marketed as casual sports footwear for men and women. - Falls under "other footwear" (6405.20.90) due to non-standard material mix.
🎯 2. 6405.20.90.60 — Plastic as Structural Component, Ankle-Level Casual Shoes
| Item | Detail |
|---|---|
| Base Duty Rate | 12.5% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Duty | 22.5% |
| Tax Calculation | CIF × 22.5% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | HTSUS:6405.20.90.60 → Section 122: 122.10 → IEEPA:9903.01.25 → USITC:301.88.01 |
📌 Why This Code Applies: - Plastic is not just a surface layer — it’s a key structural component. - Even if the upper is textile, plastic forms the core support (e.g., heel counter, midsole). - Still falls under "other footwear" (6405.20.90) as a non-specific, non-technical category.
🎯 3. 6402.91.40.50 — Fully Plastic Ankle Shoes, Non-Specific Use
| Item | Detail |
|---|---|
| Base Duty Rate | 6.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Duty | 16.0% |
| Tax Calculation | CIF × 16.0% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | HTSUS:6402.91.40.50 → Section 122: 122.10 → IEEPA:9903.01.25 → USITC:301.88.01 |
📌 Why This Code Applies: - The entire shoe is made of plastic (upper, sole, lining). - Covers the ankle. - Not designed for specific sport (e.g., running, hiking). - Classified under "other footwear" in 6402.91.40 — the broadest category for non-leather, non-rubber shoes.
🎯 4. 6402.91.40.67 — Plastic Upper, Ankle Coverage, Non-Gender-Specific
| Item | Detail |
|---|---|
| Base Duty Rate | 6.0% |
| Additional Tariff (Section 301) | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Effective Duty | 16.0% |
| Tax Calculation | CIF × 16.0% |
| De Minimis Exemption | ❌ Not applicable |
| Legal Pathway | HTSUS:6402.91.40.67 → Section 122: 122.10 → IEEPA:9903.01.25 → USITC:301.88.01 |
📌 Why This Code Applies: - The upper is fully plastic and covers the ankle. - No gender specification (e.g., “for women”). - Falls into "other footwear" under 6402.91.40, which includes non-specific, non-leather, non-rubber shoes.
🛠️ 3. Customs Clearance Best Practices (Pro Tips)
✅ 1. Critical Documentation Checklist
| Document | Required? | Why It Matters |
|---|---|---|
| ✅ Product Specifications | ✔️ | Prove material composition (plastic vs. textile) |
| ✅ Technical Drawings / CAD Files | ✔️ | Show if plastic is structural or surface-only |
| ✅ High-Res Product Photos | ✔️ | Clearly show ankle coverage, sole type, upper material |
| ✅ Commercial Invoice | ✔️ | Must state: "Plastic-soled, textile-uppered women’s sports shoes" |
| ✅ Certificate of Origin (CO) | ✔️ | If from China, triggers 122 tariff; if from Vietnam/Mexico, may qualify for exemption |
| ✅ Material Test Report | ✔️ | Confirm plastic content (e.g., PVC, TPU) vs. textile |
| ✅ Packing List | ✔️ | Show unit count, weight, and packaging type |
✅ 2.申报技巧(申报口诀)
🔥 “上层看材质,下层看结构,覆盖看踝部,用途定税号!”
| Scenario | Correct HS Code | Wrong Choice | Risk |
|---|---|---|---|
| Plastic upper + textile sole | 6405.20.90.30 or 6405.20.90.60 |
6402.91.40.50 |
Higher tax if misclassified |
| Fully plastic shoe | 6402.91.40.50 or 6402.91.40.67 |
6405.20.90.30 |
Lower tax if correct |
| Plastic used in heel counter only | 6405.20.90.60 |
6402.91.40.50 |
Higher tax if misclassified |
| No gender labeling | 6402.91.40.67 |
6405.20.90.30 |
Misleading classification |
✅ 3. Special Case Handling
| Situation | Recommended Action |
|---|---|
| Shoes labeled “for women” | Use 6405.20.90.30 or 6405.20.90.60 — gender-specific codes apply |
| Shoes with mixed plastic/textile upper | Use 6405.20.90.30 — based on dominant material |
| Shoes with plastic sole only | Use 6402.91.40.50 if entire shoe is plastic; otherwise 6405.20.90.60 |
| Shoes from Vietnam/Mexico | Apply for IEEPA exemption — may reduce total duty to 0%–6% |
| Bulk shipment with mixed styles | Separate by HS Code — don’t lump all into one code |
🌍 4. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Duty | Additional Taxes | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6405.20.90.30 / 6402.91.40.50 |
12.5% / 6.0% | +10% (Section 122) | Total: 22.5% or 16.0% |
| 🇨🇳 China | 6405.20.90.30 |
5% | 0% | No additional tariffs |
| 🇪🇺 EU | 6405.20.90 |
0% (if CE) | 0% | No 122/IEEPA tariffs |
| 🇦🇺 Australia | 6405.20.90 |
5% | 0% | No additional taxes |
| 🇯🇵 Japan | 6405.20.90 |
0% | 0% | No extra duties |
📌 Key Takeaway:
- The U.S. is the only market with Section 122 tariffs (10%) on Chinese-origin goods. - Vietnam/Mexico origin products may avoid 122 tariff — consider shifting production.
📌 5. Common Mistakes & How to Avoid Them
❌ Mistake 1: Labeling “women’s shoes” but using 6402.91.40.50
👉 Result: Misclassification → higher duty and possible penalties.
❌ Mistake 2: Assuming “plastic upper = 6402.91.40” regardless of coverage
👉 Result: If ankle is covered, use 6405.20.90 — lower rate applies.
❌ Mistake 3: Not providing material test reports
👉 Result: Customs may reclassify → delayed release or denial.
❌ Mistake 4: Using “sports shoes” as the only description
👉 Result: Too vague — must specify material and coverage.
✅ Correct Description Example:
“Plastic-soled, textile-uppered women’s casual sports shoes, ankle-covering, non-gender-specific, made of synthetic fiber and plastic components”
🎯 6. Final Verdict: How to Optimize Your Tariff
✅ Best Strategy: - If the shoe is fully plastic → Use
6402.91.40.50or6402.91.40.67→ 16.0% total duty - If plastic is only in upper or structure → Use6405.20.90.30or6405.20.90.60→ 22.5% duty - Always verify material composition — this is the key.📌 Pro Tip:
Apply for Advance Ruling (Pre-Decision) with U.S. CBP — get a binding HS Code determination before shipment.
📣 Ready to Ship? Act Now!
📞 Contact a licensed customs broker + provide:
- Product photos
- Material specs
- Commercial invoice
- Origin certificate🚀 Get your HS Code confirmed in 5–7 days — avoid costly delays, audits, or rejections.
✨ Precision in Classification = Profit in Profitability!
💼 Your next shipment shouldn’t be a gamble — it should be a strategy.
🔥 Remember:
- 16.0% vs 22.5% = 6.5% difference on every $100,000 shipment = $6,500 saved
- One wrong code = $10,000+ in penalties
✅ Your Move:
📥 Download this guide
📞 Book a free HS Code audit
🚀 Ship smarter, pay less, clear faster
📌 Bottom Line:
Plastic-soled, textile-uppered women’s sports shoes are not one-size-fits-all in customs.
Choose the right HS Code based on material, structure, and coverage.
Save money. Avoid penalties. Ship with confidence.
🟢 Your Compliance Partner in Global Trade
📦 From Classification to Clearance — We’ve Got You Covered.
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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。