HTS tariff line · chapter 64
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
Analysis
HTS 6404.11.49 covers 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… under heading 6404 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…).
Within this group the rate runs from 7.5% to 48%. Compared with 6404.11.81 (with uppers of vegetable fibers and having outer soles with textile…), which pays 7.5%, a misclassification either way moves the duty by 30 percentage points.
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 37.5%. 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 general duty rate is 37.5% of the customs value, which is among the highest the rates in chapter 64 (91st percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $3,750 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 66%, 1.8 times the general rate.
Neighbouring 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% |
| 6404.11.51 | 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% |