Analysis
Subheading 4107.12 covers grain splits, within heading 4107. 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 8 US tariff lines below it are national.
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 5%. The median line pays 2.65%.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 5%, applies to 4107.12.70 (other: not fancy).
The US splits it as follows: 4107.12.10 for upper leather; lining leather (duty-free), 4107.12.20 for other: not fancy (2.4%), 4107.12.30 for other: fancy (3.6%), 4107.12.40 for other: buffalo (2.5%), 4107.12.50 for upholstery leather (2.8%), 4107.12.60 for upper leather; sole leather (3.3%), 4107.12.70 for other: not fancy (5%) and 4107.12.80 for other: fancy (2.4%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4107.12.10 | Upper leather; lining leather | Free |
| 4107.12.20 | Other: not fancy | 2.4% |
| 4107.12.30 | Other: fancy | 3.6% |
| 4107.12.40 | Other: buffalo | 2.5% |
| 4107.12.50 | Upholstery leather | 2.8% |
| 4107.12.60 | Upper leather; sole leather | 3.3% |
| 4107.12.70 | Other: not fancy | 5% |
| 4107.12.80 | Other: fancy | 2.4% |