Analysis
HTS 6405.20.90 covers with uppers of textile materials: other under heading 6405 (other footwear). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in pairs.
Neighbouring lines carry rates from 2.5% to 7.5%, so the exact line matters. The widest gap is with 6405.20.60 (with soles and uppers of wool felt), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 10 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 12.5%. 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.
The general duty rate is 12.5% of the customs value, which is in the middle of the rates in chapter 64 (68th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.8 times the general rate.
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% |