Analysis
HTS 4101.50.40 covers vegetable pretanned 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 3.3%. The costliest confusion would be with 4101.50.20 (of a unit surface area not exceeding 28 square feet (2.6 m2): upper…) at duty-free, a difference of 5 points on the customs value.
The general duty rate is 5% of the customs value, which is among the highest the rates in chapter 41 (93rd percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 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 5%. 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.
The column 2 rate, for countries without normal trade relations, is 25%, 5.0 times the general rate.
Neighbouring 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% |
| 4101.50.50 | Other: other | 3.3% |
| 4101.50.70 | Other: other | 3.3% |