HTS heading · chapter 64
6406
Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
Analysis
Heading 6406 of the Harmonized Tariff Schedule covers parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. It divides into 3 six-digit subheadings and 22 eight-digit tariff lines, with 33 ten-digit statistical suffixes below them.
The spread of 33.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 33.6%, applies to 6406.10.25 (valued not over $3/pair).
5 of its 20 lines with a percentage rate are duty-free at the general rate (25%) and 15 are dutiable, from duty-free up to 33.6%. The median line pays 5.65%.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6406.10 (uppers and parts thereof, other than stiffeners, 16 lines), 6406.90 (other, 5 lines) and 6406.20 (unnamed, 1 line).
Its median rate of 5.65% sits at the 28th percentile of the headings in chapter 64.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6406.10.05 | For men, youths and boys | 8.5% |
| 6406.10.10 | Of leather or composition leather: for other persons | 10% |
| 6406.10.20 | Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | 10.5% |
| 6406.10.25 | Valued not over $3/pair | 33.6% |
| 6406.10.30 | Valued over $3 but not over $6.50/pair | 63¢/pr. + 26.2% |
| 6406.10.35 | Valued over $6.50 but not over $12/pair | 62¢/pr. + 13.7% |
| 6406.10.40 | Valued over $12/pair | 7.5% |
| 6406.10.45 | Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather | 6% |
| 6406.10.50 | Other: other | 26.2% |
| 6406.10.60 | Of rubber or plastics | Free |
| 6406.10.65 | Other: of leather | Free |
| 6406.10.70 | Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather | Free |
| 6406.10.72 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | 11.2% |
| 6406.10.77 | Of cotton: other (369) | 11.2% |
| 6406.10.85 | Uppers of which less than 50 percent of the external surface area (including any leather, rubber or plastics accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is textile materials | 4.5% |
| 6406.10.90 | Other: other | 4.5% |
| 6406.20.00 | Outer soles and heels, of rubber or plastics | 2.7% |
| 6406.90.10 | Other: of wood | 2.6% |
| 6406.90.15 | Of textile materials | 14.9% |
| 6406.90.30 | Of rubber or plastics | 5.3% |
| 6406.90.60 | Of other materials: of leather | Free |
| 6406.90.90 | Of other materials: other | Free |