Analysis
HTS 6401.92.90 covers other: other under heading 6401 (waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in pairs.
Neighbouring lines carry rates from duty-free to 4.6%, so the exact line matters. The widest gap is with 6401.92.30 (ski-boots and snowboard boots), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 37.5 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 37.5%. 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 general duty rate is 37.5% of the customs value, which is among the highest the rates in chapter 64 (91st percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,750 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 75%, 2.0 times the general rate.
For statistics it divides in two: 6401.92.90.30 for work footwear and 6401.92.90.60 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring 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% |