Analysis
Subheading 6405.90 covers other, 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 2 US tariff lines below it are national.
The spread of 8.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.5%, applies to 6405.90.90 (other: other).
None of its 2 lines is duty-free at the general rate. Rates run from 3.8% to 12.5% with a median of 8.15%, so the line you choose sets the duty.
The US splits it as follows: 6405.90.20 for disposable footwear, designed for one-time use (3.8%) and 6405.90.90 for other: other (12.5%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6405.90.20 | Disposable footwear, designed for one-time use | 3.8% |
| 6405.90.90 | Other: other | 12.5% |