HTS tariff line · chapter 42
4203.29.05
With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers
Analysis
HTS 4203.29.05 covers with fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather).
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 12.6%. 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.
Neighbouring lines carry rates from 12.6% to 14%, so the exact line matters. The widest gap is with 4203.29.30 (other: men's), at 14%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.4 percentage points.
The general duty rate is 12.6% of the customs value, which is in the middle of the rates in chapter 42 (67th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,260 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 2.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |