# HTS 6402.91.40: Having uppers 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 except (1) footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and (2) except footwear (other than footwear having uppers which from a point 3 cm above the top of the outer sole are entirely of non- molded construction formed by sewing the parts together and having exposed on the outer surface a substantial portion of functional stitching) 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

> Plain-language tariff reference from the USITC Harmonized Tariff Schedule on [PlainTariff](https://plaintariff.com/).

## Duty rates

- **General (MFN) rate:** 6%
- **Special / FTA rate:** Free (AU,BH, CL,CO,D,E,IL, JO,KR,MA, OM,P,PA,PE, R,S,SG)
- **Column 2 rate:** 35%
- **Corpus rank:** #3084 of 6827 among dutiable tariff lines
- **Percentile among ad-valorem lines:** 77th of 13,544 rated lines

## Classification path

- **Section XII:** [Footwear, Headgear, Umbrellas; Prepared Feathers](https://plaintariff.com/section/xii-footwear-headgear-umbrellas-prepared-feathers)
- **Chapter 64:** [Footwear, gaiters and the like; parts of such articles](https://plaintariff.com/chapter/chapter-64-footwear-gaiters-and-the-like-parts-of-such-articles)
- **HTS code:** 6402.91.40

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*Source: U.S. International Trade Commission Harmonized Tariff Schedule. HTML canonical: https://plaintariff.com/heading/64029140-having-uppers-of-which-over-90-percent-of-the-external-surfa*