Analysis
HTS 6401.92.30 covers ski-boots and snowboard boots under heading 6401 (waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of…).
Within this group the rate runs from 4.6% to 37.5%. Compared with 6401.92.90 (other: other), which pays 37.5%, a misclassification either way moves the duty by 37.5 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 15% of the 131 tariff lines in chapter 64, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 6401.92.60 (having soles and uppers of which over 90 percent of the…, 4.6%) and 6401.92.90 (other: other, 37.5%).
Census statistics map these goods to NAICS 316210 (Footwear Manufacturing), an industry of 201 US establishments employing 8,781 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |