shoe upper chamois leather
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 6402993165 | 16.0% | CN | US | 官方文档 |
| 6402993145 | 16.0% | CN | US | 官方文档 |
| 6402993115 | 16.0% | CN | US | 官方文档 |
| 3926909989 | 22.8% | CN | US | 官方文档 |
| 6402993145 | 16.0% | CN | US | 官方文档 |
商品图片
AI分析
👞 Shoe Upper: Chamois Leather (Synthetic/Synthetic Leather)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Strategy for Artificial Leather Footwear
📌 I. Product Definition & Classification: What is "Chamois Leather" in Footwear?
In international trade, "Chamois Leather" (人造革/合成革) does NOT refer to genuine leather from chamois animals. It refers to Artificial Leather, typically made from Plastic (PVC/PU) or Synthetic Resin materials.
When classifying shoes with "Chamois Leather" uppers, the key determinant is composition percentage: * >90% Rubber or Plastic: Falls under Chapter 64 (Footwear). * <90% or Classified as Other Articles: Falls under Chapter 39 (Plastics and Articles Thereof).
⚠️ Critical Distinction:
- If the upper is primarily plastic/synthetic and constitutes >90% of the external surface area → HS 6402.99.31.xx
- If the product is considered an unclassified plastic article (e.g., non-footwear accessories, or specific synthetic resin compositions not meeting footwear criteria) → HS 3926.90.99.89
📦 II. HS Code Classification Details (2026 Latest Tariff Alignment)
Based on the provided data, here are the applicable HS Codes for Shoe Uppers made of Chamois/Synthetic Leather:
| HS Code | Product Description | Material Composition | Key Criteria |
|---|---|---|---|
6402.99.31.65 |
Artificial Leather Upper Classification | Plastic / Synthetic Material | Meets requirements for rubber/plastic sole AND upper |
6402.99.31.45 |
Artificial/Synthetic Leather Upper Classification | Plastic / Synthetic Material | ≥90% of external surface area is rubber or plastic |
6402.99.31.15 |
Synthetic Leather Upper Classification | Plastic / Rubber Class | Upper & Sole made of rubber or plastic |
3926.90.99.89 |
Synthetic Leather Upper (Alternative) | Plastic / Synthetic Resin | Classified as "Other Articles of Plastics" (Unclassified) |
6402.99.31.45 |
Synthetic Leather Upper Classification | Plastic / Rubber Class | ≥90% of upper made of rubber or plastic |
🔍 Note on Duplicate:
6402.99.31.45appears twice in the data with slightly different summaries but identical tax rates. This indicates flexibility in description as long as the 90% plastic/rubber criterion is met.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025+ (Including Section 301 & IEEPA measures)
🎯 1. HS 6402.99.31.xx Series (Footwear Classification)
Applies to: 6402.99.31.65, 6402.99.31.45, 6402.99.31.15
| Item | Content |
|---|---|
| Base Tariff | 6.0% |
| Section 301 Surtax | 0.0% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 16.0% |
| Tax Calculation | CIF Value × 16.0% |
| De Minimis Exemption? | ❌ No (Section 321 de minimis generally does not apply to goods subject to Section 122 or specific anti-dumping/countervailing duties, though Section 122 itself is a surtax on de minimis shipments < $800. Note: Section 122 specifically targets de minimis, so this 16% applies even to small parcels.) |
| Legal Basis Path | HTSUS:6402.99.31.xx → Section 122 (EO 14117) → Total: 16% |
📌 Explanation:
- The 16% total is a combination of the standard MFN base rate (6%) and the Section 122 surtax (10%).
- Section 122 (Executive Order 14117) specifically imposes a 10% duty on de minimis entries (shipments under $800) from China, starting April 2025. This means even small e-commerce parcels face this tax.
- There is no additional Section 301 (25%) surtax for these specific subheadings in the provided data.
🎯 2. HS 3926.90.99.89 (Plastic Articles Classification)
Applies to: 3926.90.99.89
| Item | Content |
|---|---|
| Base Tariff | 5.3% |
| Section 301 Surtax | 7.5% |
| Section 122 Tariff | 10.0% |
| Total Tariff Rate | 22.8% |
| Tax Calculation | CIF Value × 22.8% |
| De Minimis Exemption? | ❌ No (Subject to Section 122 and 301) |
| Legal Basis Path | HTSUS:3926.90.99.89 → Section 301 (7.5%) → Section 122 (10%) → Total: 22.8% |
📌 Warning:
- If your "Chamois Leather Shoe Upper" is misclassified as a plastic article instead of footwear, the tax rate jumps to 22.8%.
- This class is for "Other Articles of Plastics" not specifically provided for elsewhere.
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Preparation Checklist (Must-Have)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Composition Report | ✔️ | Must state % of rubber, plastic, and other materials in the upper. |
| ✅ 90% Surface Area Test | ✔️ | Proof that >90% of the external surface is rubber/plastic (to qualify for 6402). |
| ✅ Material Safety Data Sheet (MSDS) | ✔️ | Confirms synthetic/plastic nature (not animal leather). |
| ✅ Commercial Invoice | ✔️ | Clearly state "Artificial Leather Upper" or "Synthetic Leather," NOT "Genuine Leather." |
| ✅ Photos of Product | ✔️ | Show texture and construction to prove it’s synthetic. |
| ✅ Section 122 Declaration | ✔️ | For shipments < $800, ensure compliance with de minimis surtax rules. |
✅ 2. Classification Strategy (Key Tips)
🔥 "90% Rule is King: Hit 90%, Get 16%; Miss 90%, Pay 22.8%!"
| Scenario | Recommended HS Code | Total Tax | Why? |
|---|---|---|---|
| Upper is >90% Plastic/Rubber | 6402.99.31.45 / 6402.99.31.15 |
16% | Meets footwear definition; lower base rate. |
| Upper is Mixed/Lower Plastic % | 3926.90.99.89 |
22.8% | Classified as plastic article; higher base + 301 surtax. |
| Misclassified as Genuine Leather | 6403.xxxx / 6404.xxxx |
Varies | High Risk: If not genuine, leads to fraud penalties + back taxes. |
📌 Critical Warning:
- Never declare "Chamois Leather" as "Genuine Leather" if it is synthetic. Customs will require proof of origin/material.
- "Chamois" in trade often refers to "Suede-like" texture, not material. Always specify "Synthetic" or "PU/PVC".
✅ 3. Special Cases
| Situation | Advice |
|---|---|
| E-commerce Dropshipping (<$800) | Subject to 16% (if 6402) or 22.8% (if 3926) under Section 122. No de minimis exemption. |
| B2B Shipment (>$800) | Same rates apply, but de minimis rules don’t apply; standard customs entry required. |
| Mixed Shipment (Shoes + Accessories) | Declare separately. Shoes under 6402, accessories under 3926 if plastic. |
🌍 V. Global Market Comparison (2026)
| Country | Recommended HS Code | Base Tax | Additional Surtaxes | Total Est. Tax | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 6402.99.31.45 |
6.0% | Section 122: 10% | 16.0% | Section 301 not applied to these subheadings in data. |
| 🇺🇸 USA | 3926.90.99.89 |
5.3% | Section 301: 7.5%, Sec 122: 10% | 22.8% | Avoid if possible; higher tax. |
| 🇨🇳 China | 6402.99.31.45 |
~6-10% | None | ~10% | Lower cost for imports into China. |
| 🇪🇺 EU | 6402.99.90 |
~8-14% | None | ~10% | No Section 122/301. |
| 🇬🇧 UK | 6402.99.90 |
~8-14% | None | ~10% | Post-Brexit alignment with EU. |
📌 Conclusion:
- The USA is the most complex market due to Section 122 (de minimis surtax) and potential Section 301 implications.
- Correct classification is vital: A 1.8% difference (16% vs 22.8%) can add up significantly on large volumes.
📌 VI. Common Errors & Pitfalls (Learn from Mistakes)
❌ Error 1: Calling "Synthetic Chamois" "Genuine Chamois Leather"
👉 Consequence: Customs seizure, fines, and back taxes for misdeclaration.
❌ Error 2: Assuming all plastic uppers are 6402
👉 Consequence: If plastic content is <90%, misclassification leads to 22.8% tax instead of 16%, plus potential penalties.
❌ Error 3: Ignoring Section 122 for small packages
👉 Consequence: Underestimating landed cost. Many sellers assume de minimis is tax-free, but Section 122 imposes 10%.
✅ Correct Approach:
"Specify Material: PU/PVC/Synthetic. Confirm >90% Plastic Content. Declare under 6402.99.31.45. Pay 16% Total."
🎯 VII. Conclusion: Precise Classification Saves Money!
🎯 Remember the Golden Rules:
🔹 "90% Plastic = 16% Tax (6402)"
🔹 "Less than 90% = 22.8% Tax (3926)"
🔹 "Section 122 Applies to All De Minimis from China!"
🔹 "Never Hide the Synthetic Nature!"
📌 Pro Tip:
If your product is high-volume B2B, consider applying for a Binding Ruling from CBP to confirm the 90% calculation and avoid disputes.
For B2C/E-commerce, pre-calculate the 16% cost into your pricing model—do not assume tax-free entry.
📣 Take Action Now:
📞 Consult a licensed customs broker.
📄 Provide material composition reports.
🚀 Clear customs smoothly, avoid penalties, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate HS Codes!
💼 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。