6403.91.90

Analysis

HTS 6403.91.90 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 4 ten-digit suffixes, reported in pairs.

Rates on the nearby lines range from duty-free to 8.5%. The costliest confusion would be with 6403.91.11 (footwear made on a base or platform of wood, not having an inner sole…) at duty-free, a difference of 10 points on the customs value.

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 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.