Analysis
HTS 4113.90.60 covers other: fancy under heading 4113 (leather further prepared after tanning or crusting, including parchment-dressed leather…).
Neighbouring lines carry rates from duty-free to 4.2%, so the exact line matters. The widest gap is with 4113.20.00 (leather further prepared after tanning or crusting, including…), at 4.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.6 percentage points.
The general duty rate is 1.6% of the customs value, which is at the low end of the rates in chapter 41 (23rd percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $160 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 18.8 times the general rate.
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 1.6%. 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.
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 |
| 4113.90.30 | Other: not fancy | 3.3% |