Analysis
Subheading 4205.00 covers other articles of leather or of composition leather, within heading 4205. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
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%.
The US splits it as follows: 4205.00.05 for belting leather cut or wholly or partly manufactured into forms or… (2.9%), 4205.00.10 for of a kind used in machinery or mechanical appliances or for other… (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).
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 |