Analysis
Subheading 6401.92 covers covering the ankle but not covering the knee, within heading 6401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The spread of 37.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 37.5%, applies to 6401.92.90 (other: other).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 37.5%. The median line pays 4.6%.
The US splits it as follows: 6401.92.30 for ski-boots and snowboard boots (duty-free), 6401.92.60 for having soles and uppers of which over 90 percent of the external… (4.6%) and 6401.92.90 for other: other (37.5%).
By Census's concordance, most of its statistical lines are made by Footwear Manufacturing (316210). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |