Analysis
HTS 4205.00.80 covers other: other under heading 4205 (other articles of leather or of composition leather).
Neighbouring lines carry rates from duty-free to 4.9%, so the exact line matters. The widest gap is with 4205.00.60 (of reptile leather), at 4.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.9 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 10% of the 88 tariff lines in chapter 42. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Census statistics map these goods to NAICS 31699 (Other Leather and Allied Product Manufacturing), an industry of 633 US establishments employing 11,305 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 4205.00.60 | Of reptile leather | 4.9% |