6403.59.10.00 - Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap 🖩
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 | 33 1/3% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers specialized footwear where the primary base or platform is constructed from wood. Crucially, these items are distinguished by the absence of an inner sole, meaning the wooden base directly interfaces with the wearer's foot. Furthermore, they explicitly exclude any footwear that incorporates a protective metal toe-cap, placing them in a distinct category from safety or work boots. The outer sole of these wooden-based shoes will typically be made of leather or composition leather, as dictated by the higher-level headings.
Unlike potential sibling categories that might focus on different outsole materials or the presence of specific internal construction elements, this classification is narrowly defined by the wooden base, the lack of an inner sole, and the absence of a metal toe-cap. The intention behind this specific grouping is to account for footwear with unique construction and material characteristics that do not fit into broader categories for general leather footwear.
As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification under 6403.59.10.00 is final for footwear meeting all the defined criteria: outer soles of leather or composition leather, uppers of leather, a base or platform of wood, no inner sole, and no protective metal toe-cap. Examples would include certain types of clogs, wooden-soled sandals, or traditional footwear styles with these specific structural and material attributes.