Analysis
HTS 6403.51.90 covers other: for other persons under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in pairs.
Neighbouring lines carry rates from duty-free to 8.5%, so the exact line matters. The widest gap is with 6403.51.11 (footwear made on a base or platform of wood, not having an inner sole…), at duty-free: a product that belongs there but is entered here, or the reverse, changes 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.
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 10%. 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 10% of the customs value, which is in the middle of the rates in chapter 64 (55th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
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