HTS heading · chapter 64
6403
Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
Analysis
Heading 6403 of the Harmonized Tariff Schedule covers footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. It divides into 8 six-digit subheadings and 30 eight-digit tariff lines, with 93 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 6403.19.50 (for other persons: golf shoes) and 6403.51.90 (other: for other persons).
9 of its 30 lines with a percentage rate are duty-free at the general rate (30%) and 21 are dutiable, from duty-free up to 10%. The median line pays 5%.
Its median rate of 5% sits at the 24th percentile of the headings in chapter 64.
The largest subheadings are 6403.19 (other, 6 lines), 6403.99 (other, 6 lines), 6403.59 (other, 5 lines) and 6403.51 (covering the ankle, 4 lines).
By Census's concordance, most of its statistical lines are made by Footwear Manufacturing (316210). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6403.12.30 | Ski-boots, cross-country ski footwear and snowboard boots: welt footwear | Free |
| 6403.12.60 | Ski-boots, cross-country ski footwear and snowboard boots: other | Free |
| 6403.19.10 | Welt footwear: golf shoes | 5% |
| 6403.19.20 | Welt footwear: other | Free |
| 6403.19.30 | Other: golf shoes | 8.5% |
| 6403.19.40 | Other: other | 4.3% |
| 6403.19.50 | For other persons: golf shoes | 10% |
| 6403.19.70 | For other persons: other | Free |
| 6403.20.00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free |
| 6403.40.30 | Other footwear, incorporating a protective metal toe-cap: welt footwear | 5% |
| 6403.40.60 | Other footwear, incorporating a protective metal toe-cap: other | 8.5% |
| 6403.51.11 | Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | Free |
| 6403.51.30 | Other: welt footwear | 5% |
| 6403.51.60 | For men, youths and boys | 8.5% |
| 6403.51.90 | Other: for other persons | 10% |
| 6403.59.10 | Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | Free |
| 6403.59.15 | Turn or turned footwear | 2.5% |
| 6403.59.30 | Other: welt footwear | 5% |
| 6403.59.60 | For men, youths and boys | 8.5% |
| 6403.59.90 | Other: for other persons | 10% |
| 6403.91.11 | Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | Free |
| 6403.91.30 | Other: welt footwear | 5% |
| 6403.91.60 | For men, youths and boys | 8.5% |
| 6403.91.90 | Other: for other persons | 10% |
| 6403.99.10 | Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap | Free |
| 6403.99.20 | Footwear made on a base or platform of wood | 8% |
| 6403.99.40 | Other: welt footwear | 5% |
| 6403.99.60 | For men, youths and boys | 8.5% |
| 6403.99.75 | Valued not over $2.50/pair | 7% |
| 6403.99.90 | Valued over $2.50/pair | 10% |