Analysis
Subheading 6402.19 covers other, within heading 6402. 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 6 US tariff lines below it are national.
The spread of 9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9%, applies to 6402.19.90 (valued over $12/pair).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 9%. The median line pays 5.55%.
The US splits it as follows: 6402.19.05 for having uppers of which over 90 percent of the external surface area… (6%), 6402.19.15 for having uppers of which over 90 percent of the external surface area… (5.1%), 6402.19.30 for valued not over $3/pair (duty-free), 6402.19.50 for valued over $3 but not over $6.50/pair (76¢/pr. + 32%), 6402.19.70 for valued over $6.50 but not over $12/pair (76¢/pr. + 17%) and 6402.19.90 for valued over $12/pair (9%).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6402.19.05 | 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 and except footwear 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): golf shoes | 6% |
| 6402.19.15 | 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 and except footwear 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 | 5.1% |
| 6402.19.30 | Valued not over $3/pair | Free |
| 6402.19.50 | Valued over $3 but not over $6.50/pair | 76¢/pr. + 32% |
| 6402.19.70 | Valued over $6.50 but not over $12/pair | 76¢/pr. + 17% |
| 6402.19.90 | Valued over $12/pair | 9% |