HTS tariff line · chapter 64
6403.40.60
Other footwear, incorporating a protective metal toe-cap: other
Analysis
HTS 6403.40.60 covers other footwear, incorporating a protective metal toe-cap: other 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 6403.99.10 (footwear made on a base or platform of wood, not having an inner sole…), which pays duty-free, a misclassification either way moves the duty by 8.5 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.
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 8.5%. 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 general duty rate is 8.5% of the customs value, which is in the middle of the rates in chapter 64 (48th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
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 |
| 6403.20.00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free |
| 6403.40.30 | Other footwear, incorporating a protective metal toe-cap: welt footwear | 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