HTS chapter · section XII
Chapter 65
Footwear, headgear and umbrellas
Chapter 65 of the Harmonized Tariff Schedule sits in section XII (footwear, headgear and umbrellas). It has 6 headings and 29 eight-digit tariff lines.
The spread of 9.4 percentage points between the cheapest and dearest lines makes misclassification expensive here.
7 of its 19 lines with a percentage rate are duty-free at the general rate (37%) and 12 are dutiable, from duty-free up to 9.4%. The median line pays 6%.
10 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 6505 (hats and other headgear, knitted or crocheted, or made up from lace, felt or…), with 13 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 6 headings is entirely duty-free at the general rate: 6507 (headbands, linings, covers, hat foundations…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 6501 | Hat forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt | 3 | 1 | duty-free |
| 6502 | Hat shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, not lined, nor trimmed | 4 | 1 | 4% |
| 6504 | Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed | 3 | 0 | 6.4% |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or… | 13 | 1 | 7.5% |
| 6506 | Other headgear, whether or not lined or trimmed | 5 | 3 | duty-free |
| 6507 | Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear | 1 | 1 | duty-free |