HTS tariff line · chapter 41
4114.20.30
Patent leather and patent laminated leather; metallized leather: patent leather
Analysis
HTS 4114.20.30 covers patent leather and patent laminated leather; metallized leather: patent leather under heading 4114 (chamois (including combination chamois) leather; patent leather and patent laminated…).
The general duty rate is 2.3% of the customs value, which is in the middle of the rates in chapter 41 (30th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $230 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 1.6% to 3.6%, so the exact line matters. The widest gap is with 4114.20.40 (patent laminated leather; metallized leather: calf and kip), at 3.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.3 percentage points.
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 2.3%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4114.20.40 | Patent laminated leather; metallized leather: calf and kip | 3.6% |
| 4114.20.70 | Patent laminated leather; metallized leather: other | 1.6% |