Analysis
Subheading 4114.20 covers patent leather and patent laminated leather; metallized leather, within heading 4114. 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 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 1.6% to 3.6% with a median of 2.3%, so the line you choose sets the duty.
The US splits it as follows: 4114.20.30 for patent leather and patent laminated leather; metallized leather… (2.3%), 4114.20.40 for patent laminated leather; metallized leather: calf and kip (3.6%) and 4114.20.70 for patent laminated leather; metallized leather: other (1.6%).
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.
Tariff 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% |