HTS tariff line · chapter 64
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
Analysis
HTS 6402.19.15 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 6402 (other footwear with outer soles and uppers of rubber or plastics). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in pairs.
Within this group the rate runs from duty-free to 9%. Compared with 6402.19.30 (valued not over $3/pair), which pays duty-free, a misclassification either way moves the duty by 5.1 percentage points.
The general duty rate is 5.1% of the customs value, which is at the low end of the rates in chapter 64 (27th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $510 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 5.1%. 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 35%, 6.9 times the general rate.
Statistical suffixes
Neighbouring 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% |
| 6402.19.30 | 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% |