Analysis
Subheading 6401.99 covers other, 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 5 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 6401.99.10 (other: covering the knee) and 6401.99.60 (designed to be worn over, or in lieu of, other…).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 37.5%. The median line pays 37.5%.
The US splits it as follows: 6401.99.10 for other: covering the knee (37.5%), 6401.99.30 for designed for use without closures (25%), 6401.99.60 for designed to be worn over, or in lieu of, other footwear as a… (37.5%), 6401.99.80 for having uppers of which over 90 percent of the external surface area… (duty-free) and 6401.99.90 for other: other (37.5%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |