HTS tariff line · chapter 42
4205.00.05
Belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting
Analysis
HTS 4205.00.05 covers belting leather cut or wholly or partly manufactured into forms or shapes suitable for conversion into belting under heading 4205 (other articles of leather or of composition leather).
The general duty rate is 2.9% of the customs value, which is at the low end of the rates in chapter 42 (15th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $290 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from duty-free to 4.9%, so the exact line matters. The widest gap is with 4205.00.80 (other: other), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 2.9 percentage points.
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 2.9%. 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 |
|---|---|---|
| 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 |