HTS tariff line · chapter 64
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)
Analysis
HTS 6401.99.80 covers 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… under heading 6401 (waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of…).
Neighbouring lines carry rates from 25% to 37.5%, so the exact line matters. The widest gap is with 6401.99.90 (other: other), at 37.5%: a product that belongs there but is entered here, or the reverse, changes 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.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 15% of the 131 tariff lines in chapter 64. 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.
Neighbouring 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% |
| 6401.99.90 | Other: other | 37.5% |