Analysis
Heading 4205 of the Harmonized Tariff Schedule covers other articles of leather or of composition leather. It has 6 tariff lines.
3 of its 6 lines with a percentage rate are duty-free at the general rate (50%) and 3 are dutiable, from duty-free up to 4.9%. The median line pays 0.9%.
Its lines are 4205.00.05 for belting leather cut or wholly or partly manufactured into… (2.9%), 4205.00.10 for of a kind used in machinery or mechanical appliances or for… (duty-free), 4205.00.20 for other: shoelaces (duty-free), 4205.00.40 for other: straps and strops (1.8%), 4205.00.60 for of reptile leather (4.9%) and 4205.00.80 for other: other (duty-free).
Its median rate of 0.9% sits at the 10th percentile of the headings in chapter 42.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4205.00.05 | Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting | 2.9% |
| 4205.00.10 | Of a kind used in machinery or mechanical appliances or for other technical uses: other | Free |
| 4205.00.20 | Other: shoelaces | Free |
| 4205.00.40 | Other: straps and strops | 1.8% |
| 4205.00.60 | Of reptile leather | 4.9% |
| 4205.00.80 | Other: other | Free |