4113.20.00

Analysis

HTS 4113.20.00 covers leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other… under heading 4113 (leather further prepared after tanning or crusting, including parchment-dressed leather…).

Neighbouring lines carry rates from duty-free to 3.3%, so the exact line matters. The widest gap is with 4113.30.60 (of reptiles: fancy), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4.2 percentage points.

The general duty rate is 4.2% of the customs value, which is above most the rates in chapter 41 (85th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $420 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 4.2%. 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%, 6.0 times the general rate.