HTS chapter · section XII
Chapter 64
Footwear, headgear and umbrellas
Chapter 64 of the Harmonized Tariff Schedule sits in section XII (footwear, headgear and umbrellas). It has 6 headings and 147 eight-digit tariff lines.
The spread of 48 percentage points between the cheapest and dearest lines makes misclassification expensive here.
19 of its 131 lines with a percentage rate are duty-free at the general rate (15%) and 112 are dutiable, from duty-free up to 48%. The median line pays 8.5%.
16 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 6402 (other footwear with outer soles and uppers of rubber or plastics), with 41 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 6401 (waterproof footwear with outer soles and uppers of rubber or plastics, the…) at 37.5%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting,… | 9 | 2 | 37.5% |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics | 41 | 3 | 12.5% |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 30 | 9 | 5% |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 39 | 0 | 12.5% |
| 6405 | Other footwear | 6 | 0 | 8.75% |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters,… | 22 | 5 | 5.65% |