Analysis
HTS 6403.19.10 covers welt footwear: golf shoes under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…).
Rates on the nearby lines range from duty-free to 10%. The costliest confusion would be with 6403.19.70 (for other persons: other) at duty-free, a difference of 5 points on the customs value.
The general duty rate is 5% of the customs value, which is at the low end of the rates in chapter 64 (24th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.
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 5%. 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 column 2 rate, for countries without normal trade relations, is 20%, 4.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |