footwear hs code 6405909030
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6405203060 | 17.5% | CN | US | 官方文档 |
| 6405203080 | 17.5% | CN | US | 官方文档 |
| 6402997990 | 0.0% | CN | US | 官方文档 |
| 6402993177 | 16.0% | CN | US | 官方文档 |
| 6403999071 | 20.0% | CN | US | 官方文档 |
商品图片
AI分析
🥿 Footwear: The "Plant Fiber & Textile" Complexity (HS Code 6405.20.30.x / 6402.99.x / 6403.99.x)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 One: Product Definition & Classification: Do You Really Understand "Footwear" Materials?
Footwear is a complex category in international trade, heavily dependent on sole material and upper material. The user provided HS Code 6405.90.90.30 (which generally refers to "Other footwear with soles of rubber, plastics, leather or composition leather"), BUT the provided <DATA> indicates a critical mismatch or specific scenario involving Plant Fibers and Textiles.
Based strictly on the provided <DATA>, the correct classification depends entirely on whether the shoe is made of Plant Fibers, Textiles, or Rubber/Plastic.
⚠️ Critical Distinction:
- If the upper is Plant Fiber (e.g., straw, bamboo fiber) → It does NOT belong to 6405.90.90.30. It belongs to 6405.20.30.60.
- If the upper is Textile (for specific women’s groups) → It belongs to 6405.20.30.80.
- If the upper and sole are Rubber/Plastic → It belongs to 6402.99.79.90 or 6402.99.31.77.
- If the sole is Plastic (general category) → It belongs to 6403.99.90.71.
📦 Two: HS Code Classification Details (From Provided )
| HS Code | Product Description (From ) | Applicable Scenario | Total Tax Rate |
|---|---|---|---|
6405.20.30.60 |
Footwear, material is plant fiber (reasonable inference based on product name) | Straw sandals, bamboo fiber shoes, eco-friendly plant-based uppers | 17.5% |
6405.20.30.80 |
Women's footwear, textile material upper, fits specific demographic range | Women's canvas shoes, textile sneakers (specific groups) | 17.5% |
6402.99.79.90 |
Footwear, rubber or plastic outer sole and upper, fully matches classification definition | Rubber rain boots, plastic sandals, PU leather shoes | 90¢/pr + 37.5% + 10.0% |
6402.99.31.77 |
Other footwear, outer sole and upper are rubber or plastic, no specific use conflict | General rubber/plastic footwear, sports shoes with rubber soles | 16.0% |
6403.99.90.71 |
Footwear, plastic sole, belongs to the "catch-all" category under footwear大类 | Plastic flip-flops, plastic-soled casual shoes | 20.0% |
🔍 Key Reminder:
- The user input6405.90.90.30is NOT in the provided<DATA>.
- If the product is indeed "Other footwear with soles of rubber/plastics/leather," it might fall under 6402 or 6403 in the provided data, depending on the upper material.
- Plant Fiber and Textile uppers are classified under 6405.20, NOT 6405.90.
💰 Three: 2026 Latest Tariff Rate Details (Including Surcharges, Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Time: 2025/2026 (Based on tax details)
🎯 1. 6405.20.30.60 & 6405.20.30.80 —— Footwear (Plant Fiber / Textile Upper)
| Item | Content |
|---|---|
| Base Tariff | 7.5% |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (High tariff threshold usually blocks de minimis) |
| Legal Basis Path | Base: 7.5% → Sec 122: 10% → Total: 17.5% |
📌 Explanation:
- Section 122 Tariff (10%): This is a specific US trade remedy or surcharge often applied to certain textile/footwear products.
- Base Tariff (7.5%): Standard MFN rate for this subheading.
- No Additional Tariff (0%): Unlike some tech goods, these footwear items may not have a separate 25% Section 301 tariff listed in this specific data snippet (or it's bundled/different).
- Total: 17.5% is moderate compared to electronics, but still significant.
🎯 2. 6402.99.79.90 —— Rubber/Plastic Footwear (Complex Ad Valorem + Specific)
| Item | Content |
|---|---|
| Base Tariff | 90¢/pr. (Specific Duty) + 37.5% (Ad Valorem) |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 90¢/pr. + 37.5% + 10.0% |
| Tax Calculation | (CIF × 47.5%) + (90¢ × Quantity) |
| De Minimis Eligibility | ❌ No (Specific duty + high ad valorem) |
| Legal Basis Path | Base: 90¢+37.5% → Sec 122: 10% → Total: 90¢+47.5% |
📌 Explanation:
- This is a Hybrid Tariff: It charges both a fixed amount per pair (90 cents) AND a percentage (37.5%).
- Section 122 (10%) is added on top of the total value.
- Total Effective Rate: 47.5% + 90¢/pr. This is very high.
- Warning: If the shoe price is low (e.g., $2/pair), the 90¢ duty is 45% alone. Plus 47.5% ad valorem → Total tax can exceed 100% of value for cheap shoes!
🎯 3. 6402.99.31.77 —— Other Rubber/Plastic Footwear
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 6.0% → Sec 122: 10% → Total: 16.0% |
📌 Explanation:
- Lower base rate (6.0%) compared to 6402.99.79.90.
- Still subject to Section 122 (10%).
- Total: 16.0% is more manageable than 47.5%.
🎯 4. 6403.99.90.71 —— Plastic Sole Footwear (Catch-All)
| Item | Content |
|---|---|
| Base Tariff | 10.0% |
| Additional Tariff | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tax Rate | 20.0% |
| Tax Calculation | CIF Value × 20.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 10.0% → Sec 122: 10% → Total: 20.0% |
📌 Explanation:
- Highest base rate (10%) among the options.
- Total: 20.0% is straightforward and predictable.
🛠️ Four: Clearance Practical Advice (Real-World Pitfall Avoidance Guide)
✅ 1. Document Checklist (Missing Items = Delayed Release)
| Document | Mandatory | Notes |
|---|---|---|
| ✅ Product Photos | ✔️ | Must clearly show upper material (Plant fiber? Textile? Rubber?) and sole material. |
| ✅ Material Declaration | ✔️ | Specify % composition of upper (e.g., "100% Straw" vs "60% Cotton"). |
| ✅ Commercial Invoice | ✔️ | Must describe item accurately: "Women's Textile Shoes" NOT just "Shoes". |
| ✅ Packing List | ✔️ | Per pair count (critical for 6402.99.79.90's 90¢/pr duty). |
| ✅ HS Code Pre-Ruling | ✔️ | Highly recommended due to complexity of 6405 vs 6402 vs 6403. |
✅ 2. Declaration Tips (Key Mantras)
🔥 “Material Determines Code, Sole Matters Too, Plant Fiber is 6405.20, Rubber is 6402/6403!”
| Scenario | Correct Declaration | Wrong Practice |
|---|---|---|
| Plant Fiber Upper | 6405.20.30.60 |
Misdeclare as 6405.90 → Audit Risk |
| Textile Upper (Women) | 6405.20.30.80 |
Misdeclare as 6402 → Different Tax |
| Rubber/Plastic Upper & Sole | 6402.99.79.90 or 31.77 |
Misdeclare as 6403 → Underpayment Risk |
| Plastic Sole Only | 6403.99.90.71 |
Misdeclare as 6405 → Classification Error |
| Low-Cost Plastic Sandals | 6402.99.79.90 |
Ignore 90¢/pr → Severe Underpayment |
✅ 3. Special Handling Cases
| Scenario | Handling Advice |
|---|---|
| Mixed Materials | If upper is 50% textile, 50% plant fiber → Consult Customs. Usually, principal material determines HS. |
| Cheap Shoes (<$5/pair) | For 6402.99.79.90, the 90¢/pr duty is huge. Calculate total landed cost carefully. |
| Section 122 Impact | All items in have 10% Section 122 Tariff. This is additional to base rate. Do not forget it. |
| De Minimis (Section 321) | Most of these have high tariffs (16%-47.5%). Therefore, de minimis exemption ($800) does NOT apply. Full entry required. |
🌍 Five: Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code (from ) | Tariff (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | Varies (See Table) | 16% - 47.5% + 90¢ | High Section 122 (10%) applies to ALL. No de minimis. |
| 🇨🇳 China | Varies | ~0-10% | Lower base rates. No Section 122. |
| 🇪🇺 EU | 6402/6403/6405 | ~0-17.5% | Check TARIC. No Section 122 equivalent. |
| 🇬🇧 UK | 6402/6403/6405 | ~0-17.5% | Post-Brexit tariffs may differ. |
📌 Conclusion:
- USA is the most expensive market due to Section 122 (10%) and potential hyduties (90¢/pr).
- Accurate material description is critical. Misdeclaring plant fiber as rubber can lead to underpayment penalties.
📌 Six: Common Mistakes & Pitfall Guide (Blood Lessons)
❌ Mistake 1: Assuming all footwear is 6405.90.90.30
👉 Consequence: Wrong HS Code → Classification Error → Customs holds shipment, requests re-filing.
❌ Mistake 2: Ignoring the 90¢/pr duty in 6402.99.79.90
👉 Consequence: For a $2 shoe, 90¢ is 45%. Plus 47.5% = >90% tax. Profit margin destroyed.
❌ Mistake 3: Forgetting Section 122 Tariff (10%)
👉 Consequence: All items in have this. Missing it = Underpayment. Customs will demand back payment + interest.
❌ Mistake 4: Not specifying Upper Material
👉 Consequence: Customs cannot distinguish between 6405.20 (Plant/Textile) and 6402/6403 (Rubber/Plastic). Delay or rejection.
✅ Correct Practice:
"Women's Plant Fiber Sandals, Flat Sole, Outdoor Use, Model XYZ, FOB"
vs.
"Men's Rubber Rain Boots, Waterproof, Model ABC, FOB"
🎯 Seven: Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Plant Fiber = 6405.20, Textile = 6405.20, Rubber/Plastic = 6402/6403."
🔹 "Section 122 is 10% on ALL. Don't forget it!"
🔹 "Check for 90¢/pr in 6402.99.79.90. Cheap shoes get expensive quickly!"
📌 Pro Tip:
If your footwear is not from China (e.g., Vietnam, India), verify if Section 122 or Base Rates differ.
Apply for an Advance Ruling (Pre-Ruling) from US CBP to lock in the HS Code and tariff before shipment.
📣 Immediate Action:
📞 Contact a licensed Customs Broker + Provide Material Specs + Request Pre-Ruling
🚀 Ensure your footwear clears smoothly, avoids penalties, and protects margins!
✨ Professional Clearance Starts with Precise Classification!
💼 Every Cent of Tax is Worth Calculating Precisely!
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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。