Analysis
HTS 4303.10.00 covers articles of apparel and clothing accessories under heading 4303 (articles of apparel, clothing accessories and other articles of furskin). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in number of items.
Neighbouring lines carry rates from duty-free to duty-free, so the exact line matters. The widest gap is with 4303.90.00 (articles of apparel, clothing accessories and other articles of…), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 4 percentage points.
The general duty rate is 4% of the customs value, which is above most the rates in chapter 43 (79th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 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 4%. 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 50%, 12.5 times the general rate.
For statistics it divides in two: 4303.10.00.30 for of mink and 4303.10.00.60 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4303.90.00 | Articles of apparel, clothing accessories and other articles of furskin: other | Free |