Analysis
HTS 6406.10.77 covers of cotton: other (369) under heading 6406 (parts of footwear (including uppers whether or not attached to soles other than outer…).
Rates on the nearby lines range from duty-free to 33.6%. The costliest confusion would be with 6406.10.25 (valued not over $3/pair) at 33.6%, a difference of 22.4 points on the customs value.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 11.2%. 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 column 2 rate, for countries without normal trade relations, is 62.9%, 5.6 times the general rate.
The general duty rate is 11.2% of the customs value, which is in the middle of the rates in chapter 64 (61st percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,120 in duty before any Chapter 99 additions or preference claims.
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 |
| 6406.10.70 | 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% |
| 6406.10.85 | 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% |