Analysis
Subheading 4113.30 covers of reptiles, within heading 4113. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4113.30.30 for of reptiles: not fancy (duty-free) and 4113.30.60 for of reptiles: fancy (duty-free).
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.
Goods only reach 4113.30 once they fall within heading 4113 (leather further prepared after tanning or crusting, including parchment-dressed leather…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4113.30.30 | Of reptiles: not fancy | Free |
| 4113.30.60 | Of reptiles: fancy | Free |