Analysis
HTS 6405.10.00 covers with uppers of leather or composition leather under heading 6405 (other footwear). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in pairs.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Rates on the nearby lines range from 2.5% to 12.5%. The costliest confusion would be with 6405.20.60 (with soles and uppers of wool felt) at 2.5%, a difference of 7.5 points on the customs value.
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 10%. 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 10% of the customs value, which is in the middle of the rates in chapter 64 (55th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter