Analysis
HTS 6405.20.60 covers with soles and uppers of wool felt under heading 6405 (other footwear). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in pairs and kilograms.
Within this group the rate runs from 7.5% to 12.5%. Compared with 6405.20.90 (with uppers of textile materials: other), which pays 12.5%, a misclassification either way moves the duty by 10 percentage points.
The general duty rate is 2.5% of the customs value, which is at the low end of the rates in chapter 64 (15th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 14.0 times the general rate.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 2.5%. 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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6405.20.30 | With uppers of vegetable fibers | 7.5% |
| 6405.20.90 | With uppers of textile materials: other | 12.5% |