Analysis
HTS 4114.10.00 covers chamois (including combination chamois) leather under heading 4114 (chamois (including combination chamois) leather; patent leather and patent laminated…).
Rates on the nearby lines range from 1.6% to 3.6%. The costliest confusion would be with 4114.20.70 (patent laminated leather; metallized leather: other) at 1.6%, a difference of 1.6 points on the customs value.
The general duty rate is 3.2% of the customs value, which is in the middle of the rates in chapter 41 (63rd percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 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 3.2%. 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%, 7.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4114.20.30 | Patent leather and patent laminated leather; metallized leather: patent leather | 2.3% |
| 4114.20.40 | Patent laminated leather; metallized leather: calf and kip | 3.6% |
| 4114.20.70 | Patent laminated leather; metallized leather: other | 1.6% |