Analysis
Subheading 6404.20 covers footwear with outer soles of leather or composition leather, 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 3 US tariff lines below it are national.
The spread of 27.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 37.5%, applies to 6404.20.60 (footwear with outer soles of leather or…).
None of its 3 lines is duty-free at the general rate. Rates run from 10% to 37.5% with a median of 15%, so the line you choose sets the duty.
The US splits it as follows: 6404.20.20 for valued not over $2.50/pair (15%), 6404.20.40 for valued over $2.50/pair (10%) and 6404.20.60 for footwear with outer soles of leather or composition leather: other (37.5%).
By Census's concordance, most of its statistical lines are made by Footwear Manufacturing (316210). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6404.20.20 | Valued not over $2.50/pair | 15% |
| 6404.20.40 | Valued over $2.50/pair | 10% |
| 6404.20.60 | Footwear with outer soles of leather or composition leather: other | 37.5% |