Analysis
Subheading 6403.99 covers other, within heading 6403. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 6403.99.90 (valued over $2.50/pair).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 10%. The median line pays 7.5%.
The US splits it as follows: 6403.99.10 for footwear made on a base or platform of wood, not having an inner sole… (duty-free), 6403.99.20 for footwear made on a base or platform of wood (8%), 6403.99.40 for other: welt footwear (5%), 6403.99.60 for for men, youths and boys (8.5%), 6403.99.75 for valued not over $2.50/pair (7%) and 6403.99.90 for valued over $2.50/pair (10%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |