HTS heading · chapter 41
4112
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114
Analysis
Heading 4112 of the Harmonized Tariff Schedule covers leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114. It has 2 tariff lines.
None of its 2 lines is duty-free at the general rate. Rates run from 2% to 2% with a median of 2%, so the line you choose sets the duty.
Its lines are 4112.00.30 for leather further prepared after tanning or crusting… (2%) and 4112.00.60 for leather further prepared after tanning or crusting… (2%).
Its median rate of 2% sits at the 27th percentile of the headings in chapter 41.
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4112.00.30 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114: not fancy | 2% |
| 4112.00.60 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114: fancy | 2% |