4114

Analysis

Heading 4114 of the Harmonized Tariff Schedule covers chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

None of its 4 lines is duty-free at the general rate. Rates run from 1.6% to 3.6% with a median of 2.75%, so the line you choose sets the duty.

The largest subheadings are 4114.20 (patent leather and patent laminated leather…, 3 lines) and 4114.10 (unnamed, 1 line).

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.

Its median rate of 2.75% sits at the 57th percentile of the headings in chapter 41.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.