Analysis
Subheading 4202.21 covers with outer surface of leather or of composition leather, within heading 4202. 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 5.3% to 10% with a median of 9%, so the line you choose sets the duty.
The US splits it as follows: 4202.21.30 for of reptile leather (5.3%), 4202.21.60 for valued not over $20 each (10%) and 4202.21.90 for valued over $20 each (9%).
By Census's concordance, most of its statistical lines are made by Other Leather and Allied Product Manufacturing (31699). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4202.21 once they fall within heading 4202 (trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4202.21.30 | Of reptile leather | 5.3% |
| 4202.21.60 | Valued not over $20 each | 10% |
| 4202.21.90 | Valued over $20 each | 9% |