Analysis
Subheading 4102.10 covers with wool on, within heading 4102. 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 3 US tariff lines below it are national.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 2%. The median line pays duty-free.
The US splits it as follows: 4102.10.10 for with wool on: not pretanned (duty-free), 4102.10.20 for vegetable pretanned (duty-free) and 4102.10.30 for other: other (2%).
By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110) and Animal (except Poultry) Slaughtering (311611). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4102.10 once they fall within heading 4102 (raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4102.10.10 | With wool on: not pretanned | Free |
| 4102.10.20 | Vegetable pretanned | Free |
| 4102.10.30 | Other: other | 2% |