HTS tariff line · chapter 64
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
Analysis
HTS 6406.10.20 covers 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… under heading 6406 (parts of footwear (including uppers whether or not attached to soles other than outer…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in pairs.
Within this group the rate runs from duty-free to 33.6%. Compared with 6406.10.25 (valued not over $3/pair), which pays 33.6%, a misclassification either way moves the duty by 23.1 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 10.5%. 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.
For statistics it divides in two: 6406.10.20.31 for for men and 6406.10.20.61 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 10.5% of the customs value, which is in the middle of the rates in chapter 64 (59th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,050 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring 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% |
| 6406.10.25 | 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% |