Analysis
Subheading 6405.20 covers with uppers of textile materials, within heading 6405. 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 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).
None of its 3 lines is duty-free at the general rate. Rates run from 2.5% to 12.5% with a median of 7.5%, so the line you choose sets the duty.
The US splits it as follows: 6405.20.30 for with uppers of vegetable fibers (7.5%), 6405.20.60 for with soles and uppers of wool felt (2.5%) and 6405.20.90 for with uppers of textile materials: other (12.5%).
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 |
|---|---|---|
| 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% |