HTS tariff line · chapter 43
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
Analysis
HTS 4302.20.30 covers of beaver, Caracul or Persian lamb, chinchilla, ermine, fisher, fitch, fox, Kolinsky, leopard, lynx, marten, mink, nutria, ocelot, otter, pony, racoon, sable… under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…).
Neighbouring lines carry rates from 1.7% to 3.5%, so the exact line matters. The widest gap is with 4302.20.60 (other: not dyed), at 3.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.4 percentage points.
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 2.1%. 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 general duty rate is 2.1% of the customs value, which is in the middle of the rates in chapter 43 (48th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $210 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 11.9 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4302.20.60 | Other: not dyed | 3.5% |
| 4302.20.90 | Other: dyed | 1.7% |