Analysis
HTS 4114.20.40 covers patent laminated leather; metallized leather: calf and kip under heading 4114 (chamois (including combination chamois) leather; patent leather and patent laminated…).
The general duty rate is 3.6% of the customs value, which is above most the rates in chapter 41 (80th percentile of 121 lines with an ad valorem rate). On a shipment valued at $10,000 that is $360 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 1.6% to 2.3%, so the exact line matters. The widest gap is with 4114.20.70 (patent laminated leather; metallized leather: other), at 1.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 2 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 3.6%. 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.
The column 2 rate, for countries without normal trade relations, is 30%, 8.3 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% |
| 4114.20.70 | Patent laminated leather; metallized leather: other | 1.6% |