Analysis
HTS 4203.30.00 covers belts and bandoliers with or without buckles under heading 4203 (articles of apparel and clothing accessories, of leather or of composition leather).
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 11.3 percentage points.
The general duty rate is 2.7% of the customs value, which is at the low end of the rates in chapter 42 (13th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $270 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 13.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.7%. 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
| Line | Description | General rate |
|---|---|---|
| 4203.10.20 | Of reptile leather | 4.7% |
| 4203.10.40 | Articles of apparel: other | 6% |
| 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% |
| 4203.40.30 | Of reptile leather | 4.9% |
| 4203.40.60 | Other clothing accessories: other | Free |