Analysis
HTS 4302.20.90 covers other: dyed under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…).
Rates on the nearby lines range from 2.1% to 3.5%. The costliest confusion would be with 4302.20.60 (other: not dyed) at 3.5%, a difference of 1.8 points on the customs value.
The general duty rate is 1.7% of the customs value, which is in the middle of the rates in chapter 43 (38th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $170 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 30%, 17.6 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 1.7%. 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 |
|---|---|---|
| 4302.20.30 | 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% |