Analysis
Heading 4303 of the Harmonized Tariff Schedule covers articles of apparel, clothing accessories and other articles of furskin. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 4%. The median line pays 2%.
The largest subheadings are 4303.10 (unnamed, 1 line) and 4303.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Cut and Sew Apparel Manufacturing (3152). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 2% sits at the 43rd percentile of the headings in chapter 43.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4303.10.00 | Articles of apparel and clothing accessories | 4% |
| 4303.90.00 | Articles of apparel, clothing accessories and other articles of furskin: other | Free |