Analysis
Subheading 6403.19 covers other, 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 6 US tariff lines below it are national.
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).
2 of its 6 lines with a percentage rate are duty-free at the general rate (33%) and 4 are dutiable, from duty-free up to 10%. The median line pays 4.65%.
The US splits it as follows: 6403.19.10 for welt footwear: golf shoes (5%), 6403.19.20 for welt footwear: other (duty-free), 6403.19.30 for other: golf shoes (8.5%), 6403.19.40 for other: other (4.3%), 6403.19.50 for for other persons: golf shoes (10%) and 6403.19.70 for for other persons: other (duty-free).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |