6406.90.15

Analysis

HTS 6406.90.15 covers of textile materials 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 7 ten-digit suffixes, reported in dozens and kilograms.

Neighbouring lines carry rates from duty-free to 5.3%, so the exact line matters. The widest gap is with 6406.90.90 (of other materials: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 14.9 percentage points.

Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Caribbean Basin Initiative, and 10 others can enter duty-free instead of paying 14.9%. 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 general duty rate is 14.9% of the customs value, which is above most the rates in chapter 64 (74th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 72%, 4.8 times the general rate.

The ten-digit suffixes separate containing 23 percent or more by weight…, of cotton and of wool or fine animal hair. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.