Analysis
Subheading 4101.90 covers other, including butts, bends and bellies, 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 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 5%. The median line pays 3.3%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4101.90.40 (vegetable pretanned).
The US splits it as follows: 4101.90.10 for other, including butts, bends and bellies: not pretanned (duty-free), 4101.90.35 for of bovine animals (including buffalo): of buffalo (2.4%), 4101.90.40 for vegetable pretanned (5%), 4101.90.50 for other: other (3.3%) and 4101.90.70 for other: other (3.3%).
By Census's concordance, most of its statistical lines are made by Animal (except Poultry) Slaughtering (311611) and Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4101.90.10 | Other, including butts, bends and bellies: not pretanned | Free |
| 4101.90.35 | Of bovine animals (including buffalo): of buffalo | 2.4% |
| 4101.90.40 | Vegetable pretanned | 5% |
| 4101.90.50 | Other: other | 3.3% |
| 4101.90.70 | Other: other | 3.3% |