HTS heading · chapter 64
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, nailing, screwing, plugging or similar processes
Analysis
Heading 6401 of the Harmonized Tariff Schedule covers 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, nailing, screwing, plugging or similar processes. It divides into 3 six-digit subheadings and 9 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.
The spread of 37.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 37.5%, applies to 6401.10.00 (footwear incorporating a protective metal toe-cap) and 6401.92.90 (other: other).
2 of its 9 lines with a percentage rate are duty-free at the general rate (22%) and 7 are dutiable, from duty-free up to 37.5%. The median line pays 37.5%.
Its median rate of 37.5% sits at the 91st percentile of the headings in chapter 64.
The largest subheadings are 6401.99 (other, 5 lines), 6401.92 (covering the ankle but not covering the knee, 3 lines) and 6401.10 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6401.10.00 | Footwear incorporating a protective metal toe-cap | 37.5% |
| 6401.92.30 | Ski-boots and snowboard boots | Free |
| 6401.92.60 | Having soles and uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is poly(vinyl chloride), whether or not supported or lined with poly(vinyl chloride) but not otherwise supported or lined | 4.6% |
| 6401.92.90 | Other: other | 37.5% |
| 6401.99.10 | Other: covering the knee | 37.5% |
| 6401.99.30 | Designed for use without closures | 25% |
| 6401.99.60 | Designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather: other | 37.5% |
| 6401.99.80 | Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having foxing or a foxing-like band applied or molded at the sole and overlapping the upper) | Free |
| 6401.99.90 | Other: other | 37.5% |