Analysis
HTS 4203.10.40 covers articles of apparel: other under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in number of items.
Within this group the rate runs from duty-free to 14%. Compared with 4203.29.30 (other: men's), which pays 14%, a misclassification either way moves the duty by 8 percentage points.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 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. Reduced but not zero rates apply under some agreements: 4.8% for E.
The column 2 rate, for countries without normal trade relations, is 35%, 5.8 times the general rate.
The general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 42 (45th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4203.10.20 | Of reptile leather | 4.7% |
| 4203.21.20 | Baseball and softball gloves and mitts (including batting gloves): batting gloves | 3% |
| 4203.21.40 | Baseball and softball gloves and mitts (including batting gloves): other | Free |
| 4203.21.55 | Cross-country ski gloves, mittens and mitts | 3.5% |
| 4203.21.60 | Ski or snowmobile gloves, mittens and mitts: other | 5.5% |
| 4203.21.70 | Specially designed for use in sports: ice hockey gloves | Free |
| 4203.21.80 | Specially designed for use in sports: other | 4.9% |
| 4203.29.05 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 12.6% |
| 4203.29.08 | Wholly of leather: other | 14% |
| 4203.29.15 | With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers | 14% |
| 4203.29.18 | Other: other | 14% |
| 4203.29.20 | Other: not seamed | 12.6% |
| 4203.29.30 | Other: men's | 14% |
| 4203.29.40 | For other persons: not lined | 12.6% |
| 4203.29.50 | For other persons: lined | 12.6% |
| 4203.30.00 | Belts and bandoliers with or without buckles | 2.7% |
| 4203.40.30 | Of reptile leather | 4.9% |
| 4203.40.60 | Other clothing accessories: other | Free |