6403.40.30

Analysis

HTS 6403.40.30 covers other footwear, incorporating a protective metal toe-cap: welt footwear 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.

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.

Neighbouring lines carry rates from duty-free to 10%, so the exact line matters. The widest gap is with 6403.99.90 (valued over $2.50/pair), at 10%: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.

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.

For statistics it divides in two: 6403.40.30.30 for with pigskin uppers and 6403.40.30.90 for other. Both pay the same duty; the suffix records which kind was imported.