Analysis
HTS 4104.11.10 covers upper leather; lining leather under heading 4104 (tanned or crust hides and skins of bovine (including buffalo) or equine animals, without…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.
Within this group the rate runs from 2.4% to 5%. Compared with 4104.11.40 (upper leather; sole leather), which pays 5%, a misclassification either way moves the duty by 5 percentage points.
For statistics it divides in two: 4104.11.10.20 for upper leather and 4104.11.10.40 for lining leather. Both pay the same duty; the suffix records which kind was imported.
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 4104.11.20 (whole bovine leather, of a unit surface area not exceeding…, 2.4%), 4104.11.30 (other: buffalo, 2.4%), 4104.11.40 (upper leather; sole leather, 5%) and 4104.11.50 (other: other, 3.3%).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |