4103

Analysis

Heading 4103 of the Harmonized Tariff Schedule covers other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b)…. It divides into 3 six-digit subheadings and 9 eight-digit tariff lines, with 11 ten-digit statistical suffixes below them.

5 of its 9 lines with a percentage rate are duty-free at the general rate (56%) and 4 are dutiable, from duty-free up to 5%. The median line pays duty-free.

The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4103.20.20 (vegetable pretanned).

Its median rate of duty-free sits at the 11th percentile of the headings in chapter 41.

The largest subheadings are 4103.90 (other, 4 lines), 4103.20 (of reptiles, 3 lines) and 4103.30 (of swine, 2 lines).