Analysis
Subheading 4103.30 covers of swine, within heading 4103. 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 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4.2%. The median line pays 2.1%.
The US splits it as follows: 4103.30.10 for of swine: not pretanned (duty-free) and 4103.30.20 for of swine: other (4.2%).
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.
Goods only reach 4103.30 once they fall within heading 4103 (other raw hides and skins (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 |
|---|---|---|
| 4103.30.10 | Of swine: not pretanned | Free |
| 4103.30.20 | Of swine: other | 4.2% |