HTS tariff line · chapter 42
4203.29.15
With fourchettes or sidewalls which, at a minimum, extend from fingertip to fingertip between each of the four fingers
Analysis
HTS 4203.29.15 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 14%. 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 general duty rate is 14% of the customs value, which is above most the rates in chapter 42 (72nd percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 12.6% to 14%. Compared with 4203.29.50 (for other persons: lined), which pays 12.6%, a misclassification either way moves the duty by 1.4 percentage points.
The column 2 rate, for countries without normal trade relations, is 25%, 1.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
| 4203.29.18 | 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% |