Analysis
HTS 6406.90.90 covers of other materials: other 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.
Goods from countries without normal trade relations pay the column 2 rate of 45% instead of nothing, so origin decides between free entry and a 45% duty.
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.
The other lines in the same group are 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%) and 6406.90.60 (of other materials: of leather, duty-free).
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% |
| 6406.90.60 | Of other materials: of leather | Free |