HTS subheading · chapter 64
6404.11
Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
Analysis
Subheading 6404.11 covers sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like, within heading 6404. 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 14 US tariff lines below it are national.
The spread of 40.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 48%, applies to 6404.11.59 (other: other).
None of its 14 lines is duty-free at the general rate. Rates run from 7.5% to 48% with a median of 11.5%, so the line you choose sets the duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 14 lines start with 6404.11.20 (having uppers of which over 50 percent of the…), 6404.11.41 (with uppers of vegetable fibers and having outer…), 6404.11.49 (having soles (or mid-soles, if any) of rubber or…) and 6404.11.51 (with uppers of vegetable fibers and having outer…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6404.11.20 | Having uppers of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% |
| 6404.11.41 | With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 7.5% |
| 6404.11.49 | Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: other | 37.5% |
| 6404.11.51 | With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 7.5% |
| 6404.11.59 | Other: other | 48% |
| 6404.11.61 | With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 7.5% |
| 6404.11.69 | Having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any mid-soles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel: other | 37.5% |
| 6404.11.71 | With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 7.5% |
| 6404.11.75 | With uppers of textile materials other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6404.11.79 | Other: other | 90¢/pr. + 37.5% |
| 6404.11.81 | With uppers of vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 7.5% |
| 6404.11.85 | With uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional U.S. note 5 to this chapter | 12.5% |
| 6404.11.89 | Valued over $6.50 but not over $12/pair: other | 90¢/pr. + 20% |
| 6404.11.90 | Valued over $12/pair | 20% |