Analysis
HTS 6405.90.20 covers disposable footwear, designed for one-time use under heading 6405 (other footwear).
Neighbouring lines carry rates from 2.5% to 12.5%, so the exact line matters. The widest gap is with 6405.90.90 (other: other), at 12.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 8.7 percentage points.
The general duty rate is 3.8% of the customs value, which is at the low end of the rates in chapter 64 (19th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $380 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.8%. 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 column 2 rate, for countries without normal trade relations, is 35%, 9.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6405.10.00 | With uppers of leather or composition leather | 10% |
| 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% |
| 6405.90.90 | Other: other | 12.5% |