HTS tariff line · chapter 43
4302.19.13
Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb
Analysis
HTS 4302.19.13 covers of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…).
Within this group the rate runs from 1.5% to 5.6%. Compared with 4302.19.15 (of silver, black or platinum fox (including those of any fox which is…), which pays 5.6%, a misclassification either way moves the duty by 3.4 percentage points.
The general duty rate is 2.2% of the customs value, which is in the middle of the rates in chapter 43 (57th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $220 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 13.6 times the general rate.
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 2.2%. 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 |
|---|---|---|
| 4302.19.15 | Of silver, black or platinum fox (including those of any fox which is a mutation, or type developed, from silver, black or platinum foxes) | 5.6% |
| 4302.19.30 | Other: not dyed | 1.5% |
| 4302.19.45 | Other: dyed | 2.2% |
| 4302.19.55 | Other: of rabbit or hare | 2.7% |
| 4302.19.60 | Other: not dyed | 3.5% |
| 4302.19.75 | Other: dyed | 1.7% |