4107

Analysis

Heading 4107 of the Harmonized Tariff Schedule covers leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. It divides into 6 six-digit subheadings and 39 eight-digit tariff lines, with 66 ten-digit statistical suffixes below them.

3 of its 39 lines with a percentage rate are duty-free at the general rate (8%) and 36 are dutiable, from duty-free up to 5%. The median line pays 2.8%.

The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4107.11.70 (other: not fancy) and 4107.12.70 (other: not fancy).

The largest subheadings are 4107.11 (full grains, unsplit, 8 lines), 4107.12 (grain splits, 8 lines), 4107.19 (other, 8 lines) and 4107.91 (full grains, unsplit, 5 lines).

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.