HTS chapter · section VIII
Chapter 42
Hides, skins, leather and furskins
Chapter 42 of the Harmonized Tariff Schedule sits in section VIII (hides, skins, leather and furskins). It has 5 headings and 89 eight-digit tariff lines.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here.
9 of its 88 lines with a percentage rate are duty-free at the general rate (10%) and 79 are dutiable, from duty-free up to 20%. The median line pays 6.3%.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels…), with 59 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels…) at 7.8%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 4201 | Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material | 2 | 0 | 2.5999999999999996% |
| 4202 | Trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun… | 59 | 2 | 7.8% |
| 4203 | Articles of apparel and clothing accessories, of leather or of composition leather | 19 | 3 | 5.5% |
| 4205 | Other articles of leather or of composition leather | 6 | 3 | 0.9% |
| 4206 | Articles of gut (other than silkworm gut), of goldbeater's skin, of bladders or of tendons | 3 | 1 | 3.5% |