HTS chapter · section XII
Chapter 66
Footwear, headgear and umbrellas
Chapter 66 of the Harmonized Tariff Schedule sits in section XII (footwear, headgear and umbrellas). It has 3 headings and 8 eight-digit tariff lines.
The spread of 12 percentage points between the cheapest and dearest lines makes misclassification expensive here.
3 of its 8 lines with a percentage rate are duty-free at the general rate (38%) and 5 are dutiable, from duty-free up to 12%. The median line pays 4.6%.
The most finely divided heading is 6603 (parts, trimmings and accessories of articles of heading 6601 or 6602), with 4 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 6601 (umbrellas and sun umbrellas (including walking-stick umbrellas, garden…) at 6.5%.
Its headings are 6601 (umbrellas and sun umbrellas (including…), 6602 (walking-sticks, seat-sticks, whips…) and 6603 (parts, trimmings and accessories of…).