Analysis
HTS 4302.19.60 covers other: not dyed under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…).
Neighbouring lines carry rates from 1.5% to 5.6%, so the exact line matters. The widest gap is with 4302.19.15 (of silver, black or platinum fox (including those of any fox which is…), at 5.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 2.1 percentage points.
The general duty rate is 3.5% of the customs value, which is above most the rates in chapter 43 (71st percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
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 3.5%. 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 column 2 rate, for countries without normal trade relations, is 25%, 7.1 times the general rate.
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% |
| 4302.19.45 | Other: dyed | 2.2% |
| 4302.19.55 | Other: of rabbit or hare | 2.7% |
| 4302.19.75 | Other: dyed | 1.7% |