Analysis
HTS 4302.19.45 covers other: dyed under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in number of items.
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.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4302.19.13 | Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb | 2.2% |
| 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% |
| 4302.19.55 | Other: of rabbit or hare | 2.7% |
| 4302.19.60 | Other: not dyed | 3.5% |
| 4302.19.75 | Other: dyed | 1.7% |