Analysis
HTS 4107.12.10 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.
Within this group the rate runs from 2.4% to 5%. Compared with 4107.12.70 (other: not fancy), which pays 5%, a misclassification either way moves the duty by 5 percentage points.
For statistics it divides in two: 4107.12.10.20 for upper leather and 4107.12.10.40 for lining leather. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 22% of the 121 tariff lines in chapter 41, a useful check when a neighbouring dutiable line is a candidate. 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 concordance is how imports of this line are compared with US output.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |