Analysis
Heading 6405 of the Harmonized Tariff Schedule covers other footwear. It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 6405.20.90 (with uppers of textile materials: other) and 6405.90.90 (other: other).
None of its 6 lines is duty-free at the general rate. Rates run from 2.5% to 12.5% with a median of 8.75%, so the line you choose sets the duty.
The largest subheadings are 6405.20 (with uppers of textile materials, 3 lines), 6405.90 (other, 2 lines) and 6405.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Footwear Manufacturing (316210) and Paper Mills (32212). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 8.75% sits at the 50th percentile of the headings in chapter 64.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6405.10.00 | With uppers of leather or composition leather | 10% |
| 6405.20.30 | With uppers of vegetable fibers | 7.5% |
| 6405.20.60 | With soles and uppers of wool felt | 2.5% |
| 6405.20.90 | With uppers of textile materials: other | 12.5% |
| 6405.90.20 | Disposable footwear, designed for one-time use | 3.8% |
| 6405.90.90 | Other: other | 12.5% |