boys' rubber
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 3926901000 | 20.9% | CN | US | 官方文档 |
| 6401929030 | 55.0% | CN | US | 官方文档 |
| 6401923000 | 17.5% | CN | US | 官方文档 |
| 6402993173 | 16.0% | CN | US | 官方文档 |
| 6402914063 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
👞 Boys' Rubber Boots (Footwear for Children/Boys)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 1. Product Definition & Classification: What Are "Boys' Rubber" Products?
In international trade, "Boys' Rubber" typically refers to rubber footwear designed for boys/children, most commonly rain boots (wellingtons) or waterproof rubber shoes. The classification depends heavily on whether the footwear is "waterproof" and the specific material composition.
⚠️ Key Distinction:
- If the product is general-purpose rubber articles (e.g., non-footwear parts, generic rubber caps), it may fall under Chapter 39.
- If it is footwear, it falls under Chapter 64.
- For children's rubber boots, the most accurate classification usually involves 6402 (Rubber/Plastic footwear) or 6401 (Waterproof footwear).
📦 2. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the specific HS Codes relevant to "Boys' Rubber" products, their rationales, and tax implications.
| HS Code | Product Description & Rationale | Applicability | Material Match |
|---|---|---|---|
3926.90.10.00 |
Other Articles of Rubber (General/Fallback Category) | Used if the item is NOT classified as footwear (e.g., rubber parts, toys, or generic rubber items). | ✅ Rubber |
6401.92.90.30 |
Waterproof Rubber Footwear | Rubber shoes/boots with outer soles of rubber/plastic and upper of rubber/plastic, specifically waterproof. | ✅ Rubber (Waterproof) |
6401.92.30.00 |
Waterproof Rubber Footwear (Specific Sub-category) | Similar to above, but may refer to specific shapes or types of waterproof rubber boots. | ✅ Rubber (Waterproof) |
6402.99.31.73 |
Other Rubber/Plastic Footwear (Children's) | Footwear for boys/children, made of rubber or plastic, not waterproof (or general use). | ✅ Rubber/Plastic (Children) |
6402.91.40.63 |
Other Rubber/Plastic Footwear (Children's) | Footwear for boys/children, with upper of rubber/plastic. | ✅ Rubber/Plastic (Children) |
🔍 Critical Clarification:
- "Boys' Rubber" is ambiguous: It could be footwear (Ch 64) or general rubber goods (Ch 39).
- Most Likely Scenario: If it's boots/shoes, it belongs in 6401 (Waterproof) or 6402 (Non-Waterproof/General).
- 3926.90.10.00 is a "fallback" category. Use this only if the item is not footwear (e.g., rubber gloves, rubber parts, or non-footwear accessories).
💰 3. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policies)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: Post-November 10, 2025
🎯 1. 3926.90.10.00 – Other Rubber Articles (Fallback)
| Item | Detail |
|---|---|
| Base Tariff | 3.4% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 20.9% |
| Tax Calculation | CIF Value × 20.9% |
| De Minimis Eligibility | ❌ No (Subject to full duties) |
| Legal Basis | IEEPA:122 → USITC:3926.90.10.00 |
📌 Explanation:
- This is the lowest tax rate among the listed options.
- Only applicable if the product is NOT footwear.
- Risk: Misclassifying footwear as "other rubber articles" can lead to customs penalties or seizure.
🎯 2. 6401.92.90.30 – Waterproof Rubber Footwear (Children/Boys)
| Item | Detail |
|---|---|
| Base Tariff | 37.5% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 55.0% |
| Tax Calculation | CIF Value × 55.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | IEEPA:122 → USITC:6401.92.90.30 |
📌 Explanation:
- High tariff due to base rate of 37.5%.
- Applies to waterproof rubber boots/shoes.
- Warning: This is the most expensive classification. Ensure the product is truly waterproof and fits this specific sub-heading.
🎯 3. 6401.92.30.00 – Waterproof Rubber Footwear (Specific Type)
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Surtax (Section 301) | 7.5% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | IEEPA:122 → USITC:6401.92.30.00 |
📌 Explanation:
- Lowest tariff for footwear!
- Only 0% base tariff + surtaxes.
- Condition: Must meet specific waterproof shape/feature criteria under this sub-heading.
- Recommendation: If your product qualifies, this is the best option.
🎯 4. 6402.99.31.73 – Other Rubber/Plastic Footwear (Children's)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | IEEPA:122 → USITC:6402.99.31.73 |
📌 Explanation:
- Best for non-waterproof children's rubber footwear.
- 0% Section 301 surtax is a key advantage.
- Condition: Must be clearly identified as children's/boys' footwear.
🎯 5. 6402.91.40.63 – Other Rubber/Plastic Footwear (Children's)
| Item | Detail |
|---|---|
| Base Tariff | 6.0% |
| Surtax (Section 301) | 0.0% |
| IEEPA Surtax (Section 122) | 10% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis | IEEPA:122 → USITC:6402.91.40.63 |
📌 Explanation:
- Same rate as above (16.0%).
- Slight difference in sub-heading: May refer to different upper/sole compositions.
- Recommendation: Confirm with the supplier which specific sub-heading matches the product design.
🛠️ 4. Practical Clearance Recommendations (Avoiding Pitfalls)
✅ 1. Document Checklist (Mandatory)
| Document | Required | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Must show material (rubber), shape (boot/shoe), and target user (boys/children). |
| ✅ Material Composition Statement | ✔️ | Confirm 100% rubber or rubber + plastic. |
| ✅ Waterproof Test Report | ✔️ | If claiming 6401, provide proof of waterproof features. |
| ✅ Commercial Invoice | ✔️ | Clearly state "Boys' Rubber Boots" or "Children's Rubber Footwear". |
| ✅ Packing List | ✔️ | Specify quantity, weight, and dimensions. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Waterproof Check, Child Target, Tariff Drop by Half!"
| Scenario | Correct HS Code | Error Risk |
|---|---|---|
| Waterproof Rubber Boots | 6401.92.30.00 (17.5%) |
Misclassify as 6401.92.90.30 (55%) → Extra 37.5% tax! |
| Non-Waterproof Kids' Rubber Shoes | 6402.99.31.73 (16.0%) |
Misclassify as 3926.90.10.00 (20.9%) → Higher tax & risk of penalty. |
| Non-Footwear Rubber Items | 3926.90.10.00 (20.9%) |
Misclassify footwear as "other rubber" → Customs seizure. |
✅ 3. Special Cases & Solutions
| Scenario | Recommendation |
|---|---|
| OEM Custom Boots | Provide design drawings to prove waterproof features for 6401.92.30.00. |
| Mixed Materials (Rubber + Fabric) | If upper is mostly rubber, still classify under 6402. If fabric > 50%, may fall under 6404 (Other footwear). |
| Children's Size Labeling | Clearly mark "Boys" or "Children" on packaging to support 6402 classification. |
| No Waterproof Feature | Do NOT use 6401. Use 6402 (16.0%) to avoid penalties for misdeclaration. |
🌍 5. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 6401.92.30.00 |
17.5% (Waterproof) | CPSIA, ASTM | Best rate for waterproof |
| 🇺🇸 USA | 6402.99.31.73 |
16.0% (Non-Waterproof) | CPSIA, ASTM | Best rate for non-waterproof |
| 🇨🇳 China | 6401.92.30.00 |
5-10% | CCC | No surtaxes |
| 🇪🇺 EU | 6401.92.30.00 |
0-4% | CE, REACH | No surtaxes |
| 🇦🇺 Australia | 6402.99.31.73 |
5% | ACMA | No surtaxes |
📌 Conclusion:
- USA has the highest tariffs due to Section 301 and IEEPA 122.
- 6401.92.30.00 (17.5%) and 6402.99.31.73 (16.0%) are the optimal choices for boys' rubber footwear.
- Avoid 6401.92.90.30 (55%) unless absolutely necessary.
📌 6. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Classifying waterproof boots as 6401.92.90.30 (55%) instead of 6401.92.30.00 (17.5%).
👉 Consequence: Overpayment of 37.5% on every shipment.
❌ Error 2: Classifying non-waterproof children's shoes as 3926.90.10.00 (20.9%).
👉 Consequence: Higher tax than 6402 (16.0%) + risk of customs inquiry.
❌ Error 3: Failing to provide waterproof test reports for 6401 classification.
👉 Consequence: Customs rejection or reclassification with penalties.
❌ Error 4: Not labeling product as "Boys" or "Children".
👉 Consequence: May be classified as adult footwear, leading to different tax rates.
✅ Correct Approach:
"Rubber Boots, Boys', Waterproof, Rubber Upper & Sole, Model XYZ, ASTM Certified"
🎯 7. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance
🎯 Key Takeaways:
🔹 "Waterproof = 6401, Non-Waterproof = 6402"
🔹 "Boys/Children = Lower Base Rate + 10% IEEPA"
🔹 "Avoid 6401.92.90.30 (55%) unless necessary"
🔹 "De Minimis does NOT apply to China-origin rubber footwear"
📌 Pro Tip:
If your product is originally from Vietnam, Mexico, or Thailand, you may qualify for IEEPA exemptions, reducing tariffs to 0-5%.
Recommendation: Apply for Advance Ruling to confirm the correct HS Code before shipment.
📣 Immediate Action:
📞 Consult a Licensed Customs Broker + Provide Product Photos + Apply for HS Code Advance Ruling
🚀 Ensure Smooth Clearance, Minimize Taxes, Maximize Profits!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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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。