Analysis
HTS 6402.99.69 covers valued not over $3/pair: other under heading 6402 (other footwear with outer soles and uppers of rubber or plastics). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in pairs.
Within this group the rate runs from 3% to 37.5%. Compared with 6402.99.27 (sandals and similar footwear of plastics, produced in one piece by…), which pays 3%, a misclassification either way moves the duty by 45 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 48%. 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 48% of the customs value, which is among the highest the rates in chapter 64 (99th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $4,800 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 84%, 1.8 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6402.99.04 | 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% |
| 6402.99.08 | 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% |
| 6402.99.12 | Valued not over $3/pair | 24% |
| 6402.99.16 | Valued over $3 but not over $6.50/pair | 90¢/pr. + 37.5% |
| 6402.99.19 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.99.21 | Valued over $12/pair | 20% |
| 6402.99.23 | Made on a base or platform of wood | 8% |
| 6402.99.25 | Made on a base or platform of cork | 12.5% |
| 6402.99.27 | Sandals and similar footwear of plastics, produced in one piece by molding | 3% |
| 6402.99.31 | Other: other | 6% |
| 6402.99.32 | Protective active footwear | 20% |
| 6402.99.33 | 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% |
| 6402.99.41 | Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.49 | Footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6402.99.33 and except footwear having a foxing or a foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper: other | 37.5% |
| 6402.99.61 | Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.71 | Having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6402.99.79 | Valued over $3 but not over $6.50/pair: other | 90¢/pr. + 37.5% |
| 6402.99.80 | Valued over $6.50 but not over $12/pair | 90¢/pr. + 20% |
| 6402.99.90 | Valued over $12/pair | 20% |