4107.11.10

Analysis

HTS 4107.11.10 covers upper leather; lining leather under heading 4107 (leather further prepared after tanning or crusting, including parchment-dressed leather…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in square metres.

Neighbouring lines carry rates from 2.4% to 5%, so the exact line matters. The widest gap is with 4107.11.70 (other: not fancy), at 5%: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.

For statistics it divides in two: 4107.11.10.20 for upper leather and 4107.11.10.40 for lining leather. Both pay the same duty; the suffix records which kind was imported.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 22% of the 121 tariff lines in chapter 41. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.

Census statistics map these goods to NAICS 316110 (Leather and Hide Tanning and Finishing), an industry of 152 US establishments employing 2,884 people. That is the industry code a US manufacturer of the same product would normally use.