HTS tariff line · chapter 41
4101.20.30
Of a unit surface area not exceeding 28 square feet (2.6 m2): other
Analysis
HTS 4101.20.30 covers of a unit surface area not exceeding 28 square feet (2.6 m2): other under heading 4101 (raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted…).
Within this group the rate runs from duty-free to 5%. Compared with 4101.20.40 (vegetable pretanned), which pays 5%, a misclassification either way moves the duty by 2.6 percentage points.
The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 41 (41st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Census statistics map these goods to NAICS 316110 (Leather and Hide Tanning and Finishing), an industry of 152 US establishments employing 2,884 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4101.20.10 | Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved: not pretanned | Free |
| 4101.20.20 | Of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining | Free |
| 4101.20.35 | Other: of buffalo | 2.4% |
| 4101.20.40 | Vegetable pretanned | 5% |
| 4101.20.50 | Other: other | 3.3% |
| 4101.20.70 | Other: other | 3.3% |