Analysis
HTS 4101.90.50 covers other: 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 4101.90.10 (other, including butts, bends and bellies: not pretanned), which pays duty-free, a misclassification either way moves the duty by 3.3 percentage points.
The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 41 (71st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 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 3.3%. 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%, 7.6 times the general rate.
Neighbouring 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% |
| 4101.90.70 | Other: other | 3.3% |