HTS tariff line · chapter 64
6403.20.00
Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
Analysis
HTS 6403.20.00 covers footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…).
Within this group the rate runs from duty-free to 10%. Compared with 6403.99.90 (valued over $2.50/pair), which pays 10%, a misclassification either way moves the duty by 10 percentage points.
This line's footnotes point to one additional provision in Chapter 99: 9903.41.10 (Chapter 99 provision, 40%). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The normal trade relations rate here is zero, shared by about 15% of the 131 tariff lines in chapter 64, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring 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 |
| 6403.40.30 | 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% |
Chapter 99 provisions in the footnotes
- 9903.41.10 Chapter 99 provision · 40%
Footwear with outer soles of leather and uppers wholly or in part of leather, and footwear with outer soles of rubber or plastics and uppers having an exterior surface area predominantly of leather, the foregoing provide