4104.41.40

Analysis

HTS 4104.41.40 covers upper leather; sole 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.

This line's footnotes point to one additional provision in Chapter 99: 9903.41.05 (Chapter 99 provision, 40%). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

Neighbouring lines carry rates from duty-free to 3.3%, so the exact line matters. The widest gap is with 4104.41.10 (upper leather; lining leather), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.

The general duty rate is 5% of the customs value, which is among the highest the rates in chapter 41 (93rd percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $500 in duty before any Chapter 99 additions or preference claims.

Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.

For statistics it divides in two: 4104.41.40.10 for upper leather and 4104.41.40.60 for other. Both pay the same duty; the suffix records which kind was imported.