4104

Analysis

Heading 4104 of the Harmonized Tariff Schedule covers tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. It divides into 4 six-digit subheadings and 20 eight-digit tariff lines, with 37 ten-digit statistical suffixes below them.

4 of its 20 lines with a percentage rate are duty-free at the general rate (20%) and 16 are dutiable, from duty-free up to 5%. The median line pays 2.4%.

The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4104.11.40 (upper leather; sole leather) and 4104.19.40 (upper leather; sole leather).

The largest subheadings are 4104.11 (full grains, unsplit; grain splits, 5 lines), 4104.19 (other, 5 lines), 4104.41 (full grains, unsplit; grain splits, 5 lines) and 4104.49 (other, 5 lines).

By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.