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Slip on Shoes

CN → US
HS编码 关税税率 原产国 目的国 文档
6404192520 25.0% CN US 官方文档
6404193060 22.5% CN US 官方文档
6403997515 17.0% CN US 官方文档
6403996015 18.5% CN US 官方文档

商品图片

AI分析

👟 Slip-on Shoes (House Slippers & Casual Footwear)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Level Compliance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Slip-on Shoes"?

Slip-on shoes, primarily categorized as House Slippers or casual footwear in international trade, are defined by their lack of laces, buckles, or other fasteners. They are held to the foot by friction or elastic tension. In the Harmonized System (HS), they are strictly divided based on upper material (Leather vs. Textile) and outer sole material (Rubber/Plastic/Leather).

⚠️ Key Distinction Point:
- If the upper is Leather → Falls under Chapter 64.03;
- If the upper is Textile (fabric, synthetic) → Falls under Chapter 64.04;
- Crucial: Footwear with a "foxing or foxing-like band" wholly of rubber/plastics is excluded from specific subheadings and must be evaluated carefully.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Match)

Based on the provided data, here are the precise classifications for Slip-on Shoes (House Slippers):

HS Code Product Description Applicable Scenario Upper Material Sole Material Gender/Target
6403.99.75.15 Other footwear with outer soles of rubber/plastics/leather/composition leather and uppers of leather: Other Standard Leather House Slippers (General) Leather Rubber/Plastic/Leather Other persons (Non-specific gender)
6403.99.60.15 Other footwear with outer soles of rubber/plastics/leather/composition leather and uppers of leather: Other Standard Leather House Slippers Leather Rubber/Plastic/Leather Men, Youths, Boys
6404.19.25.20 Footwear with outer soles of rubber/plastics and uppers of textile materials: Less than 10% rubber/plastic by weight: With uppers of vegetable fibers Natural Fiber/Synthetic Blend Slippers Textile (Vegetable Fibers) Rubber/Plastics (<10% weight) Other persons (General)
6404.19.30.60 Footwear with outer soles of rubber/plastics and uppers of textile materials: Other Synthetic/Fabric House Slippers Textile (Other) Rubber/Plastics Women

🔍 Important Note:
- Leather vs. Textile: This is the primary divider. 6403 series requires leather uppers; 6404 series requires textile uppers.
- Construction Type: The 6404.19.25.20 specific code mentions "less than 10 percent by weight of rubber or plastics." Ensure your product composition meets this weight limit to qualify for this specific tariff line.
- Gender Specification: Customs often require precise gender classification. 6403.99.60.15 is strictly for males; 6404.19.30.60 is strictly for females. Mismatched gender declarations can lead to delays.


💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policies)

Applicable Country: United States (US)
Origin: China (CN) (Assumed based on context of high tariff scrutiny, though data shows 0%)
Effective Date: Current Period
Status: NO ADDITIONAL TARIFFS APPLIED FOR THESE SPECIFIC CODS

🎯 1. 6403.99.75.15 & 6403.99.60.15 (Leather House Slippers)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Section 301 / IEEPA Surcharges 0.0%
Total Tax Rate 0.0%
Tax Calculation CIF Value × 0.0% = $0
De Minimis Eligibility Yes (Low risk, low duty)
Legal Basis HTSUS 6403.99.75.15 / 6403.99.60.15

📌 Explanation:
- Unlike electronics or steel, specific categories of Leather House Slippers currently enjoy 0% total duty for imports from China into the US.
- There are no Section 301 or IEEPA surcharges applied to these specific subheadings in the provided data.
- Cost Advantage: This is a highly competitive category for duty-free entry.

🎯 2. 6404.19.25.20 & 6404.19.30.60 (Textile/Fiber House Slippers)

Item Content
Base Tariff Rate 0.0% (ad valorem)
Section 301 / IEEPA Surcharges 0.0%
Total Tax Rate 0.0%
Tax Calculation CIF Value × 0.0% = $0
De Minimis Eligibility Yes
Legal Basis HTSUS 6404.19.25.20 / 6404.19.30.60

📌 Explanation:
- Textile-based slippers also currently face 0% total duty.
- Critical Detail for 6404.19.25.20: The description specifies "Less than 10 percent by weight of rubber or plastics." If your product exceeds 10% rubber/plastic weight by content, it MUST NOT use this code. It may fall under a different, potentially higher-tariff subheading (e.g., 6404.19.20 or others not listed here).
- Critical Detail for 6404.19.30.60: Specifically for Women. Ensure marketing materials and invoices specify "Women's" to align with this code.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)

✅ 1. Essential Documentation Checklist (None Can Be Missing)

Document Required? Description
Commercial Invoice ✔️ Must clearly state: "House Slippers," Upper Material (e.g., "Genuine Leather" or "Polyester Textile"), and Sole Material.
Product Composition Sheet ✔️ Crucial for 6404.19.25.20: Must declare % weight of rubber/plastics. If >10%, this code is invalid.
Product Photos ✔️ Clear images of the sole, upper, and interior. Show absence of laces/buckles to prove "Slip-on" status.
Packing List ✔️ Detail pair counts, gender breakdown (Men/Women/Unisex).
Labeling ✔️ Must comply with US labeling laws: Fiber content, Country of Origin, Manufacturer ID.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Material First, Gender Second, Weight Third, Slip-on Confirmed!”

Scenario Correct Declaration Wrong Practice
Leather Upper, Men's 6403.99.60.15 Misclassifying as Women's or Unisex → Risk of misdeclaration
Leather Upper, Unisex/General 6403.99.75.15 Declaring as Men's → Penalty for incorrect gender
Textile Upper, Women's 6404.19.30.60 Declaring as Men's → Mismatch with code
Textile Upper, Veg. Fiber, <10% Rubber 6404.19.25.20 Ignoring rubber weight % → Customs Rejection if >10%
Shoes with Laces/Straps NOT House Slippers Declaring as "Slip-on" when fasteners exist → Major fraud risk

✅ 3. Special Circumstances Handling

Situation Handling Advice
Mixed Gender Cartons Do not declare as one code. Split shipments or declare accurately. Customs may audit mixed gender boxes.
Rubber Content >10% in Textile Slippers Do not use 6404.19.25.20. Check alternative HTSUS codes for footwear with higher rubber content.
Composition Leather Upper Ensure documentation specifies "Composition Leather" vs. "Genuine Leather." Both fall under 6403, but material consistency is key.
Foxing Band of Rubber/Plastic The code 6404.19.25.20 explicitly excludes footwear with a foxing band wholly/almost wholly of rubber/plastics applied/molded at the sole. If your shoe has this feature, this code is invalid.

🌍 V. Global Market Customs Comparison (2026 Latest)

Country/Region Recommended HS Code Duty Rate (China Origin) Certification Requirements Remarks
🇺🇸 USA 6403.99.60.15 / 6404.19.30.60 0.0% Labeling (Fiber/Origin) Duty-Free for these specific codes.
🇨🇳 China 6403.99 / 6404.19 Varies (Export not applicable here) N/A Information for reference only.
🇪🇺 EU 6403 / 6404 Varies (Often 3-12%) CE (if safety footwear), Labeling EU has different sub-heading granularity.
🇬🇧 UK 6403 / 6404 Varies UKCA Marking (if applicable) Post-Brexit rules may apply.
🇨🇦 Canada 6403 / 6404 0-5% Labeling (English/French) Generally lower duties than EU.

📌 Conclusion:
- The USA currently offers 0% duty for these specific House Slipper categories.
- Compliance is key: The 0% rate is conditional on strict adherence to material (Leather/Textile) and construction (Slip-on, <10% rubber for specific textile codes).
- Misclassification Risk: If you misclassify a non-slipp-on shoe or exceed the rubber weight limit, you may face penalties or higher retroactive duties.


📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)

Error 1: Declaring Laced Shoes as "Slip-on House Slippers"
👉 Consequence: Severe Penalty. Customs will reclassify to 6404.10 or 6403.20, potentially triggering higher duties or missing duty-free status.

Error 2: Ignoring the <10% Rubber Weight Rule for 6404.19.25.20
👉 Consequence: If your textile slipper has a thick rubber sole making rubber content >10% by weight, the code is invalid. You may need to look at 6404.19.20 or other subheadings.

Error 3: Gender Mismatch in Invoice vs. HS Code
👉 Consequence: Using 6403.99.60.15 (Men's) for Women's shoes leads to misdeclaration flags, causing customs holds.

Error 4: Vague Description ("Shoes")
👉 Consequence: Customs cannot determine upper material. Delay in release, request for samples, potential audit.

Correct Practice:

"Men's Leather House Slippers, Slip-on, Rubber Sole, Model A, Country of Origin: China"
OR
"Women's Textile House Slippers, Slip-on, Rubber Sole, 5% Rubber Weight, Model B, Country of Origin: China"


🎯 VII. Conclusion: Professional Declaration, Save Time, Save Money!

🎯 Remember the Mantra:

🔹 "Leather goes to 6403, Textile to 6404."
🔹 "Slip-on means no laces, check the rubber weight %."
🔹 "0% Duty is real, but only if your declaration is precise."


📌 Pro Tip:
- If your product is not a "House Slipper" (e.g., it's a casual sneaker with elastic laces), it may fall under a different HTSUS code with different tax rates.
- Always verify the "Slip-on" definition: Held to the foot without laces, buckles, or fasteners.
- For high-volume imports, consider applying for an Advance Ruling (Pre-Ruling) from US Customs and Border Protection (CBP) to lock in your HS Code classification and avoid post-import audits.


📣 Immediate Action:

📞 Contact a Licensed Customs Broker + Provide Product Photos + Confirm Material Composition
🚀 Ensure Your "0% Duty" Status is Legally Secure!


Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved on Duty is Pure Profit!

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。

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。