6403.20.00.00 - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 🖩
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 category specifically classifies footwear characterized by an outer sole made entirely of leather and an upper composed solely of leather straps. These straps must be designed to cross over the instep of the foot and also encircle the big toe. This precise construction is the defining feature for classification within this heading.
This classification is distinct from other categories at the same level. Unlike sports footwear or footwear with protective metal toe-caps, the footwear described here is generally not designed for athletic activities or industrial protection. Furthermore, it differs from other footwear with leather outer soles by its specific upper construction; "other footwear with outer soles of leather" encompasses a much broader range of designs and materials for the upper beyond simple leather straps around the instep and big toe.
As this is a leaf node within the HTS, there are no further subdivisions. Therefore, the classification hinges entirely on meeting the specific criteria outlined: outer soles of leather and uppers consisting of leather straps across the instep and around the big toe. Examples would include certain types of sandals or flip-flops where these precise material and construction requirements are met.