6403.12.60.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | prs. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 6403.12.60.00, pertains to "Other" sports footwear that falls under the broader category of ski-boots, cross-country ski footwear, and snowboard boots, with outer soles of rubber, plastics, leather, or composition leather and uppers of leather. This "Other" designation serves as a residual category for ski, cross-country ski, and snowboard boots that do not fit into the specific construction methods detailed in preceding subheadings. It is crucial to analyze the specific construction of the footwear, beyond the materials of the sole and upper, to determine its correct classification within this group.
This category is distinguished from its sibling, 6403.12.30.00, which specifically covers "Welt footwear." The primary difference lies in the manufacturing technique. Welt construction involves a strip of material (the welt) sewn to the upper and the insole, with the outer sole then attached to the welt. Classification within 6403.12.60.00 is for those ski, cross-country ski, or snowboard boots of leather uppers and the specified sole materials that do not utilize welt construction.
As this is a leaf node, there are no further subcategories. Therefore, correct classification under 6403.12.60.00 relies on a thorough examination of the footwear's construction to ensure it meets the criteria for ski-boots, cross-country ski footwear, or snowboard boots with leather uppers and specified outer soles, and critically, does not qualify for any more specific subheading, such as welt construction. Proper identification of the intended use as specialized snow sports footwear, combined with the material composition and absence of other specified constructions, are key to accurate classification here.