Analysis
HTS 4113.90.30 covers other: not fancy under heading 4113 (leather further prepared after tanning or crusting, including parchment-dressed leather…).
Within this group the rate runs from duty-free to 4.2%. Compared with 4113.30.60 (of reptiles: fancy), which pays duty-free, a misclassification either way moves the duty by 3.3 percentage points.
The general duty rate is 3.3% of the customs value, which is above most the rates in chapter 41 (71st percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $330 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 3.3%. 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%, 7.6 times the general rate.
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 concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4113.10.30 | Of goats or kids: not fancy | 2.4% |
| 4113.10.60 | Of goats or kids: fancy | 2.8% |
| 4113.20.00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114: of swine | 4.2% |
| 4113.30.30 | Of reptiles: not fancy | Free |
| 4113.30.60 | Of reptiles: fancy | Free |
| 4113.90.60 | Other: fancy | 1.6% |