Analysis
HTS 4302.30.00 covers whole skins and pieces or cuttings thereof, assembled under heading 4302 (tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings)…).
Rates on the nearby lines range from 1.5% to 5.6%. The costliest confusion would be with 4302.19.30 (other: not dyed) at 1.5%, a difference of 3.8 points on the customs value.
The general duty rate is 5.3% of the customs value, which is above most the rates in chapter 43 (88th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $530 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 5.3%. 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 35%, 6.6 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4302.11.00 | Whole skins, with or without head, tail or paws, not assembled: of mink | 2.1% |
| 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% |
| 4302.19.60 | Other: not dyed | 3.5% |
| 4302.19.75 | Other: dyed | 1.7% |
| 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% |