HTS tariff line · chapter 64
6402.91.40
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 (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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
Analysis
HTS 6402.91.40 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 6 ten-digit suffixes, reported in pairs.
Neighbouring lines carry rates from 6% to 48%, so the exact line matters. The widest gap is with 6402.91.60 (valued not over $3/pair), at 48%: a product that belongs there but is entered here, or the reverse, changes the duty by 42 percentage points.
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 6%. 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 6% of the customs value, which is in the middle of the rates in chapter 64 (31st percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 5.8 times the general rate.
The ten-digit suffixes separate work footwear, work footwear and for infants, as described in…. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6402.91.05 | 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) | 6% |
| 6402.91.10 | 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 | 37.5% |
| 6402.91.16 | Valued not over $3/pair | 24% |
| 6402.91.20 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% |
| 6402.91.26 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.91.30 | Valued over $12/pair | 20% |
| 6402.91.42 | Protective active footwear (except footwear with waterproof molded bottoms, including bottoms comprising an outer sole and all or part of the upper and except footwear with insulation that provides protection against cold weather) whose height from the bottom of the outer sole to the top of the upper does not exceed 15.34 cm | 20% |
| 6402.91.50 | 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 | 37.5% |
| 6402.91.60 | Valued not over $3/pair | 48% |
| 6402.91.70 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% |
| 6402.91.80 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.91.90 | Valued over $12/pair | 20% |