Analysis
Subheading 4104.11 covers full grains, unsplit; grain splits, within heading 4104. 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 5 US tariff lines below it are national.
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 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).
The US splits it as follows: 4104.11.10 for upper leather; lining leather (duty-free), 4104.11.20 for whole bovine leather, of a unit surface area not exceeding 28 square… (2.4%), 4104.11.30 for other: buffalo (2.4%), 4104.11.40 for upper leather; sole leather (5%) and 4104.11.50 for other: other (3.3%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4104.11.10 | Upper leather; lining leather | Free |
| 4104.11.20 | Whole bovine leather, of a unit surface area not exceeding 28 square feet (2.6 m2): other | 2.4% |
| 4104.11.30 | Other: buffalo | 2.4% |
| 4104.11.40 | Upper leather; sole leather | 5% |
| 4104.11.50 | Other: other | 3.3% |