HTS tariff line · chapter 41
4101.50.20
Of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining
Analysis
HTS 4101.50.20 covers of a unit surface area not exceeding 28 square feet (2.6 m2): upper and lining under heading 4101 (raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted…).
Rates on the nearby lines range from duty-free to 5%. The costliest confusion would be with 4101.50.40 (vegetable pretanned) at 5%, a difference of 5 points on the customs value.
There is no general-rate duty on this line, which puts it with roughly 22% of the 121 tariff lines in chapter 41 that are also free. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Census statistics map these goods to NAICS 316110 (Leather and Hide Tanning and Finishing), an industry of 152 US establishments employing 2,884 people, the industry a domestic producer of these goods reports under.
Goods from countries without normal trade relations pay the column 2 rate of 15% instead of nothing, so origin decides between free entry and a 15% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4101.50.10 | Whole hides and skins, of a weight exceeding 16 kg: not pretanned | 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% |