4112.00.30

Analysis

HTS 4112.00.30 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… under heading 4112 (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.

This line's footnotes point to one additional provision in Chapter 99: 9903.41.05 (Chapter 99 provision, 40%). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

The general duty rate is 2% of the customs value, which is at the low end of the rates in chapter 41 (27th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $200 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 4112.00.30.30 for garment and 4112.00.30.60 for other. Both pay the same duty; the suffix records which kind was imported.

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%. 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.

The column 2 rate, for countries without normal trade relations, is 25%, 12.5 times the general rate.