Analysis
HTS 6405.90.90 covers other: other under heading 6405 (other footwear). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in pairs.
Rates on the nearby lines range from 2.5% to 12.5%. The costliest confusion would be with 6405.20.60 (with soles and uppers of wool felt) at 2.5%, a difference of 10 points on the customs value.
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.
For statistics it divides in two: 6405.90.90.30 for for infants, as described in statistical note 2 to this… and 6405.90.90.60 for other. Both pay the same duty; the suffix records which kind was imported.
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 |
|---|---|---|
| 6405.10.00 | 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% |
| 6405.90.20 | Disposable footwear, designed for one-time use | 3.8% |