Analysis
HTS 4106.91.00 covers in the wet state (including wet-blue) under heading 4106 (tanned or crust skins of other animals, without wool or hair on, whether or not split…).
Rates on the nearby lines range from duty-free to 4.2%. The costliest confusion would be with 4106.40.00 (tanned or crust skins of other animals, without wool or hair on…) at duty-free, a difference of 3.3 points on the customs value.
The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 41 (71st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 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 3.3%. 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%, 7.6 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% |
| 4106.32.00 | In the dry state (crust) | 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 |
| 4106.92.00 | In the dry state (crust) | 3.3% |