6403.91.11.00 - 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 specifically covers footwear where the outer sole is constructed from rubber, plastics, leather, or composition leather, and the upper material is made entirely of leather. Within this broad category, this particular subheading focuses on footwear that is not designed to cover the ankle. This distinction is crucial for accurate classification, separating it from other footwear types that extend above the ankle bone.
The key defining characteristic for this subheading is the absence of an inner sole and a protective metal toe-cap, in addition to the material composition of the sole and upper. Footwear that possesses either an inner sole or a metal toe-cap, even if meeting the other criteria for leather uppers and the specified sole materials, would be classified elsewhere. This category is for footwear with a more basic construction, often characterized by its direct connection of the upper to the sole without additional internal cushioning or toe reinforcement.
Given that this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Therefore, importers and exporters should carefully examine the physical construction, particularly the presence or absence of an inner sole and a metal toe-cap, alongside the sole and upper materials, to ensure correct classification under HTS Code 6403.91.11.00. Examples of such footwear might include certain types of sandals, espadrilles with a leather upper and wooden platform, or simple loafers constructed precisely to these specifications.