Analysis
HTS 4103.90.12 covers vegetable pretanned under heading 4103 (other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise…).
Within this group the rate runs from duty-free to 3.7%. Compared with 4103.90.13 (of goats or kids: other), which pays 3.7%, a misclassification either way moves the duty by 3.7 percentage points.
The normal trade relations rate here is zero, shared by about 22% of the 121 tariff lines in chapter 41, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other lines in the same group are 4103.90.11 (other: not pretanned, duty-free), 4103.90.13 (of goats or kids: other, 3.7%) and 4103.90.20 (other: other, 3.3%).
Census statistics map these goods to NAICS 316110 (Leather and Hide Tanning and Finishing), an industry of 152 US establishments employing 2,884 people. That concordance is how imports of this line are compared with US output.
Goods from countries without normal trade relations pay the column 2 rate of 10% instead of nothing, so origin decides between free entry and a 10% duty.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4103.90.11 | Other: not pretanned | Free |
| 4103.90.13 | Of goats or kids: other | 3.7% |
| 4103.90.20 | Other: other | 3.3% |