Analysis
HTS 6404.20.20 covers valued not over $2.50/pair under heading 6404 (footwear with outer soles of rubber, plastics, leather or composition leather and uppers…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in pairs.
Neighbouring lines carry rates from 10% to 37.5%, so the exact line matters. The widest gap is with 6404.20.60 (footwear with outer soles of leather or composition leather: other), at 37.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 22.5 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 15%. 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 15% of the customs value, which is above most the rates in chapter 64 (74th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.3 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6404.20.40 | Valued over $2.50/pair | 10% |
| 6404.20.60 | Footwear with outer soles of leather or composition leather: other | 37.5% |