HTS tariff line · chapter 64
6403.99.10
Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
Analysis
HTS 6403.99.10 covers footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap under heading 6403 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…).
Rates on the nearby lines range from 5% to 10%. The costliest confusion would be with 6403.99.90 (valued over $2.50/pair) at 10%, a difference of 10 points on the customs value.
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.
There is no general-rate duty on this line, which puts it with roughly 15% of the 131 tariff lines in chapter 64 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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