Of textile materials of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather

§ CLASSIFICATION WATCH-OUTSClassification watch-outs

These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.

• 6406.10.05.00
  For men, youths and boys

  Base rate: 8.5% Chapter 99: 1 Base rate differs from selected HTS
• 6406.10.10.00
  For other persons

  Base rate: 10% Chapter 99: 0 Base rate differs from selected HTSChapter 99 coverage differs
• 6406.10.20
  Of which over 50 percent of the external surface area (including any leather accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is leather

  Base rate: 10.5% Chapter 99: 1 Base rate differs from selected HTS
• 6406.10.45.00
  Of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather

  Base rate: 6% Chapter 99: 1 Base rate differs from selected HTS
• 6406.10.50.00
  Other

  Base rate: 26.2% Chapter 99: 1 Base rate differs from selected HTS