Analysis
HTS 4205.00.60 covers of reptile leather under heading 4205 (other articles of leather or of composition leather).
Rates on the nearby lines range from duty-free to 2.9%. The costliest confusion would be with 4205.00.80 (other: other) at duty-free, a difference of 4.9 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Automotive Products Trade Act, the Bahrain FTA, the Chile FTA, and 13 others can enter duty-free instead of paying 4.9%. 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.
The general duty rate is 4.9% of the customs value, which is in the middle of the rates in chapter 42 (34th percentile of 88 lines with an ad valorem rate). On a shipment valued at $10,000 that is $490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 7.1 times the general rate.
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people, the industry a domestic producer of these goods reports under.
Neighbouring 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% |
| 4205.00.80 | Other: other | Free |