Shoe Covers Roll
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 6307909891 | 24.5% | CN | US | 官方文档 |
| 3926201020 | 10.0% | CN | US | 官方文档 |
| 3921901910 | 40.3% | CN | US | 官方文档 |
| 6405902000 | 21.3% | CN | US | 官方文档 |
商品图片
AI分析
🥿 Shoe Covers Roll (一次性鞋套卷材)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Are "Shoe Covers Roll"?
Shoe Covers Roll typically refers to bulk rolls of material (often plastic or non-woven fabric) intended to be cut into individual shoe covers for protective, sanitary, or industrial use. Unlike pre-formed single pairs, these are supplied in roll form.
In international trade, the classification depends heavily on the material and the state of manufacture:
- Plastic Material (PE/PP): If the roll is made of plastic film or sheeting, it may be classified as plastic articles or plastic sheets/films.
- Non-Woven Fabric: If made of non-woven textiles, it falls under textile制品 (made-up articles).
- Finished vs. Semi-Finished: Are the shoe covers already cut/heat-sealed into a roll shape (ready to use), or is it a raw material roll to be processed?
⚠️ Key Distinction Point:
- If the product is a finished, cut-to-size shoe cover in a roll (easy to pull out one by one) → Often classified as other made-up articles (Textile or Plastic depending on material).
- If it is a raw plastic film roll intended to be converted into shoe covers → Classified under Plastic Plates/Sheets/Film.
- If it is a raw textile roll → Classified under Other Made-Up Textile Articles.
📦 II. HS Code Classification Details (2026 Latest Tariff Reference)
Based on the provided data, here are the five potential HS Code classifications for "Shoe Covers Roll" with their corresponding tax rates and rationales:
| HS Code | Product Description | Rationale / Logic | Total Tax Rate |
|---|---|---|---|
| 3926.90.99.89 | Plastic Articular, n.e.s. | The summary states: "Disposable shoe covers are usually made of plastic material, belonging to plastic articles not specified elsewhere." This is a common "catch-all" for plastic protective gear. | 22.8% |
| 6307.90.98.91 | Other Made-Up Articles | The summary states: "Category of manufactured goods, inferred as plastic or non-woven based on common sense, fits the fallback attribute of other made-up articles." This applies if the material is treated as a textile-like made-up item or mixed material. | 24.5% |
| 3926.20.10.20 | Disposable Plastic Articles | The summary states: "Product name explicitly contains 'disposable plastic material,' consistent with disposable plastic articles classification." This is a specific subheading for disposable plastic items. | 10.0% |
| 3921.90.19.10 | Other Plastic Plates/Sheets/Film | The summary states: "Material is plastic, form belongs to film/sheet application, fits 'other plastic plates, sheets, film, foil, tape' attributes." This applies if the product is classified as raw plastic film/roll rather than a finished article. | 40.3% |
| 6405.90.20.00 | Other Footwear | The summary states: "Product form is disposable footwear, purpose is single-use, material is plastic, fits 'other footwear' classification." This is a rare but possible classification if customs views the roll as a form of footwear accessory. | 21.3% |
🔍 Key Reminder:
- 3926.20.10.20 offers the lowest tax rate (10%) if the product is clearly identified as "disposable plastic articles."
- 3921.90.19.10 has the highest tax rate (40.3%) if classified as plastic film/plate.
- Misclassification from "finished article" (3926) to "raw material" (3921) can double the tax burden.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Additions)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (and subsequent imports)
🎯 1. 3926.90.99.89 —— Plastic Articles, Not Elsewhere Specified
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Eligibility | ❌ No (Standard for goods from China under current rules) |
| Legal Basis Path | Base Rate + Section 301 + Section 122 |
📌 Explanation:
- "Section 122 Tariff 10%" is a specific additional duty applied to certain imports from China.
- "Section 301 Surcharge 7.5%" is part of the ongoing trade measures.
- Total 22.8% is moderate but significant for low-margin bulk goods.
🎯 2. 6307.90.98.91 —— Other Made-Up Articles
| Item | Content |
|---|---|
| Base Tariff | 7.0% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 24.5% |
| Tax Calculation | CIF Value × 24.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Rate + Section 301 + Section 122 |
📌 Note:
- If the shoe covers are deemed "made-up articles" (e.g., non-woven or plastic treated as textile-like), this higher base rate applies.
- Common for mixed-material products.
🎯 3. 3926.20.10.20 —— Disposable Plastic Articles
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surcharge | 0.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Only Section 122 applies |
📌 Important:
- This is the most cost-effective classification if the product is strictly "disposable plastic articles."
- Zero base and Section 301 tax is a major advantage.
- Ensure product description clearly states "Disposable" to qualify.
🎯 4. 3921.90.19.10 —— Other Plastic Plates, Sheets, Film, Foil, Tape
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surcharge | 25.0% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 40.3% |
| Tax Calculation | CIF Value × 40.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Rate + Section 301 (High) + Section 122 |
📌 Warning:
- This is the highest tax rate.
- It applies if customs views the roll as raw plastic film rather than a finished article.
- High Section 301 surcharge (25%) makes this very expensive.
- Avoid this classification unless the product is truly unprocessed plastic film.
🎯 5. 6405.90.20.00 —— Other Footwear
| Item | Content |
|---|---|
| Base Tariff | 3.8% |
| Section 301 Surcharge | 7.5% |
| Section 122 Tariff | 10% |
| Total Tax Rate | 21.3% |
| Tax Calculation | CIF Value × 21.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base Rate + Section 301 + Section 122 |
📌 Note:
- Rare classification, but possible if the product is considered "footwear accessories."
- Tax rate is similar to standard plastic articles.
🛠️ IV. Customs Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Preparation Checklist (Essential)
| Document | Must Provide | Explanation |
|---|---|---|
| ✅ Product Specifications | ✔️ | Material type (PE, PP, Non-woven), dimensions, thickness, usage (industrial, medical, household). |
| ✅ Product Photos | ✔️ | Clear images of the roll, including end-cut showing individual covers if pre-cut. |
| ✅ Commercial Invoice | ✔️ | Accurate description: "Rolls of Disposable Plastic Shoe Covers" or "Non-Woven Shoe Cover Material." Avoid vague terms like "Plastic Roll." |
| ✅ Packing List | ✔️ | Net/Gross weight, number of rolls, carton dimensions. |
| ✅ Material Certificate | ✔️ | Proof of material composition (e.g., 100% Polyethylene) to support HS code 3926 or 3921. |
| ✅ Test Report | ✔️ | If for medical/food industry, provide relevant safety certifications. |
✅ 2. Declaration Tips (Key Mantras)
🔥 "Material Defines HS, Finish Determines Tax!"
| Situation | Correct Declaration | Incorrect Practice |
|---|---|---|
| Pre-cut Disposable Covers | 3926.20.10.20 (Disposable Plastic) |
Misdeclared as "Plastic Film" → 40.3% |
| Raw Plastic Film Roll | 3921.90.19.10 (Plastic Sheets/Film) |
Misdeclared as "Shoe Covers" → 10% (Risk of penalty) |
| Non-Woven Fabric Roll | 6307.90.98.91 (Made-Up Articles) |
Misdeclared as Plastic → Wrong HS Code |
| Finished Footwear Accessory | 6405.90.20.00 (Other Footwear) |
N/A |
📌 Crucial Point:
- If the roll contains pre-cut, heat-sealed individual shoe covers, argue for 3926.20.10.20 (10% tax) by emphasizing "disposable finished article."
- If the roll is a continuous sheet that requires cutting/sealing by the buyer, customs may classify it as 3921.90.19.10 (40.3% tax).
- Do not describe it simply as "Plastic Roll" – specify "Disposable Shoe Cover Roll" and highlight its finished nature if applicable.
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| Mixed Material (Plastic + Non-Woven) | Declare as 6307.90.98.91 (Made-Up Articles) with 24.5% tax. Clearly state composition. |
| Medical Grade | Provide FDA or CE certification. Still classified under 3926 or 6307, but may avoid inspection delays. |
| Bulk Import for Processing | If importing raw film for local conversion, use 3921.90.19.10 but plan for 40.3% tax. |
| Small Quantity (De Minimis) | ❌ Not Eligible: Goods from China are generally excluded from de minimis thresholds under current US trade rules. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Required | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 3926.20.10.20 |
10.0% | No specific | Lowest Tax. Best for clear "Disposable Plastic" classification. |
| 🇺🇸 USA | 3921.90.19.10 |
40.3% | No specific | Highest Tax. Avoid unless raw material. |
| 🇨🇳 China | 3926.90.99.89 |
5.3% | None | Low entry tax. |
| 🇪🇺 EU | 3926.90 |
0% - 4.5% | CE (if medical) | No Section 301/122. |
| 🇬🇧 UK | 3926.90 |
0% - 4.5% | UKCA | Post-Brexit rules apply. |
📌 Conclusion:
- USA is the most complex market due to Section 301 and Section 122 tariffs.
- Correct classification is critical: Saving 30% tax by choosing3926.20.10.20over3921.90.19.10is significant.
- EU/UK have lower tariffs but require CE/UKCA for certain uses.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring "Plastic Shoe Cover Rolls" as "Plastic Film" (3921.90.19.10)
👉 Consequence: 40.3% tax instead of 10%. Overpayment of 30%!
❌ Error 2: Declaring "Non-Woven Shoe Cover Rolls" as "Plastic Articles" (3926.90.99.89)
👉 Consequence: Misclassification penalty, potential seizure, or forced re-declaration.
❌ Error 3: Using vague descriptions like "Plastic Wrap" or "Covering Material"
👉 Consequence: Customs inspection delays, possible downgrade to higher tariff rates.
❌ Error 4: Ignoring Section 122 Tariff
👉 Consequence: Underestimating total landed cost by 10%.
✅ Correct Practice:
"Rolls of Disposable PE Plastic Shoe Covers, Pre-Cut, for Industrial/Household Use, Model XYZ, 100% Polyethylene"
🎯 VII. Conclusion: Precise Classification, Cost Optimization
🎯 Remember the Mantra:
🔹 "Finish vs. Raw: Know the Difference!"
🔹 "3926.20 = 10%, 3921.90 = 40% – Don't Pay Extra!"
🔹 "Specify 'Disposable' to Unlock Lower Taxes."
📌 Pro Tip:
If your product is pre-cut and heat-sealed, emphasize this in the invoice and product photos to support the
3926.20.10.20classification (10% tax).
For raw rolls, prepare for3921.90.19.10(40.3% tax) or explore alternative materials (non-woven) which may fall under6307.90.98.91(24.5%).
📣 Immediate Action:
📞 Consult a licensed customs broker.
📸 Provide clear photos of the roll ends (showing individual covers).
📄 Ensure invoices explicitly state "Disposable Plastic Shoe Covers" and material composition.
🚀 Optimize your HS code, minimize your tax, maximize your profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Percentage Point Matters in International Trade!
用户评价
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。