6403.91.60

Analysis

HTS 6403.91.60 covers for men, youths and boys under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…). US Customs collects import statistics for it under 8 ten-digit suffixes, reported in pairs.

Neighbouring lines carry rates from duty-free to 10%, so the exact line matters. The widest gap is with 6403.91.11 (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 8.5 percentage points.

This line's footnotes point to 2 additional provisions in Chapter 99: 9903.41.10 (Chapter 99 provision, 40%); 9903.90.08 (measures on products of Russia). 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 ten-digit suffixes separate work footwear, with pigskin uppers, with pigskin uppers and with pigskin uppers. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.

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.