Analysis
HTS 6406.90.10 covers other: of wood 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 14.9%. The costliest confusion would be with 6406.90.15 (of textile materials) at 14.9%, a difference of 12.3 points on the customs value.
The general duty rate is 2.6% of the customs value, which is at the low end of the rates in chapter 64 (16th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $260 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.6%. 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 other lines in the same group are 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, duty-free) and 6406.90.90 (of other materials: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |