HTS tariff line · chapter 64
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
Analysis
HTS 6406.10.70 covers 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… under heading 6406 (parts of footwear (including uppers whether or not attached to soles other than outer…).
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 33.6 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
The normal trade relations rate here is zero, shared by about 15% of the 131 tariff lines in chapter 64, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people. That concordance is how imports of this line are compared with US output.
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% |
| 6406.10.20 | 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 |
| 6406.10.72 | 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% |