Analysis
Subheading 6406.10 covers uppers and parts thereof, other than stiffeners, within heading 6406. 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 16 US tariff lines below it are national.
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).
3 of its 14 lines with a percentage rate are duty-free at the general rate (21%) and 11 are dutiable, from duty-free up to 33.6%. The median line pays 8%.
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.
Its 16 lines start with 6406.10.05 (for men, youths and boys), 6406.10.10 (of leather or composition leather: for other…), 6406.10.20 (of which over 50 percent of the external surface…) and 6406.10.25 (valued not over $3/pair); the full list is in the table below.
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% |