Analysis
Subheading 4105.10 covers in the wet state (including wet-blue), within heading 4105. 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 2% to 2% with a median of 2%, so the line you choose sets the duty.
The US splits it as follows: 4105.10.10 for in the wet state (including wet-blue): wet blues (2%) and 4105.10.90 for in the wet state (including wet-blue): other (2%).
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.
Goods only reach 4105.10 once they fall within heading 4105 (tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4105.10.10 | In the wet state (including wet-blue): wet blues | 2% |
| 4105.10.90 | In the wet state (including wet-blue): other | 2% |