4107.19.20

Analysis

HTS 4107.19.20 covers other: not fancy under heading 4107 (leather further prepared after tanning or crusting, including parchment-dressed leather…).

Neighbouring lines carry rates from duty-free to 5%, so the exact line matters. The widest gap is with 4107.19.70 (other: not fancy), at 5%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.6 percentage points.

The general duty rate is 2.4% of the customs value, which is in the middle of the rates in chapter 41 (41st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $240 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 2.4%. 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.

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.