Analysis
HTS 6406.90.60 covers of other materials: of leather 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 14.9%. Compared with 6406.90.15 (of textile materials), which pays 14.9%, a misclassification either way moves the duty by 14.9 percentage points.
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6406.90.10 | Other: of wood | 2.6% |
| 6406.90.15 | Of textile materials | 14.9% |
| 6406.90.30 | Of rubber or plastics | 5.3% |
| 6406.90.90 | Of other materials: other | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter