Analysis
HTS 6403.19.40 covers other: other under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in pairs.
Within this group the rate runs from duty-free to 10%. Compared with 6403.19.50 (for other persons: golf shoes), which pays 10%, a misclassification either way moves the duty by 5.7 percentage points.
The general duty rate is 4.3% of the customs value, which is at the low end of the rates in chapter 64 (20th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $430 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 4.3%. 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.
For statistics it divides in two: 6403.19.40.30 for with pigskin uppers and 6403.19.40.90 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring 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% |
| 6403.19.50 | For other persons: golf shoes | 10% |
| 6403.19.70 | For other persons: other | Free |