Analysis
Subheading 6403.12 covers ski-boots, cross-country ski footwear and snowboard boots, within heading 6403. 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 6403.12.30 for ski-boots, cross-country ski footwear and snowboard boots: welt… (duty-free) and 6403.12.60 for ski-boots, cross-country ski footwear and snowboard boots: other (duty-free).
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.
Goods only reach 6403.12 once they fall within heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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 |