Analysis
Subheading 4101.50 covers whole hides and skins, of a weight exceeding 16 kg, within heading 4101. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
2 of its 7 lines with a percentage rate are duty-free at the general rate (29%) and 5 are dutiable, from duty-free up to 5%. The median line pays 2.4%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4101.50.40 (vegetable pretanned).
The US splits it as follows: 4101.50.10 for whole hides and skins, of a weight exceeding 16 kg: not pretanned (duty-free), 4101.50.20 for of a unit surface area not exceeding 28 square feet (2.6 m2): upper… (duty-free), 4101.50.30 for of a unit surface area not exceeding 28 square feet (2.6 m2): other (2.4%), 4101.50.35 for other: of buffalo (2.4%), 4101.50.40 for vegetable pretanned (5%), 4101.50.50 for other: other (3.3%) and 4101.50.70 for other: other (3.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4101.50.10 | Whole hides and skins, of a weight exceeding 16 kg: not pretanned | Free |
| 4101.50.20 | Of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining | Free |
| 4101.50.30 | Of a unit surface area not exceeding 28 square feet (2.6 m2): other | 2.4% |
| 4101.50.35 | Other: of buffalo | 2.4% |
| 4101.50.40 | Vegetable pretanned | 5% |
| 4101.50.50 | Other: other | 3.3% |
| 4101.50.70 | Other: other | 3.3% |