6401.92.60

Analysis

HTS 6401.92.60 covers 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)… under heading 6401 (waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of…).

Neighbouring lines carry rates from duty-free to 37.5%, so the exact line matters. The widest gap is with 6401.92.90 (other: other), at 37.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 32.9 percentage points.

The general duty rate is 4.6% of the customs value, which is at the low end of the rates in chapter 64 (22nd percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $460 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 12 others can enter duty-free instead of paying 4.6%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

The column 2 rate, for countries without normal trade relations, is 25%, 5.4 times the general rate.