Analysis
HTS 4106.32.00 covers in the dry state (crust) under heading 4106 (tanned or crust skins of other animals, without wool or hair on, whether or not split…).
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 4106.40.00 (tanned or crust skins of other animals, without wool or hair on…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 percentage points.
The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 41 (85th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 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 4.2%. 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.
The column 2 rate, for countries without normal trade relations, is 25%, 6.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4106.21.10 | In the wet state (including wet-blue): wet blues | 2.4% |
| 4106.21.90 | In the wet state (including wet-blue): other | 2.4% |
| 4106.22.00 | In the dry state (crust) | 2.4% |
| 4106.31.10 | In the wet state (including wet-blue): wet blues | 4.2% |
| 4106.31.90 | In the wet state (including wet-blue): other | 4.2% |
| 4106.40.00 | Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared: of reptiles | Free |
| 4106.91.00 | In the wet state (including wet-blue) | 3.3% |
| 4106.92.00 | In the dry state (crust) | 3.3% |