Analysis
Subheading 4302.20 covers heads, tails, paws and other pieces or cuttings, not assembled, within heading 4302. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
None of its 3 lines is duty-free at the general rate. Rates run from 1.7% to 3.5% with a median of 2.1%, so the line you choose sets the duty.
The US splits it as follows: 4302.20.30 for of beaver, Caracul or Persian lamb, chinchilla, ermine, fisher… (2.1%), 4302.20.60 for other: not dyed (3.5%) and 4302.20.90 for other: dyed (1.7%).
By Census's concordance, most of its statistical lines are made by Leather and Hide Tanning and Finishing (316110). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 4302.20 once they fall within heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4302.20.30 | Of beaver, Caracul or Persian lamb, chinchilla, ermine, fisher, fitch, fox, Kolinsky, leopard, lynx, marten, mink, nutria, ocelot, otter, pony, racoon, sable or wolf | 2.1% |
| 4302.20.60 | Other: not dyed | 3.5% |
| 4302.20.90 | Other: dyed | 1.7% |