6406.90.30

Analysis

HTS 6406.90.30 covers of rubber or plastics 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 dozens and kilograms.

Neighbouring lines carry rates from duty-free to 14.9%, so the exact line matters. The widest gap is with 6406.90.15 (of textile materials), at 14.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 9.6 percentage points.

The general duty rate is 5.3% of the customs value, which is at the low end of the rates in chapter 64 (28th percentile of 131 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 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 5.3%. 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 80%, 15.1 times the general rate.

For statistics it divides in two: 6406.90.30.30 for bottoms and 6406.90.30.60 for other. Both pay the same duty; the suffix records which kind was imported.