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HTS tariff line · chapter 43

4304.00.00

Artificial fur and articles thereof

Analysis

HTS 4304.00.00 covers artificial fur and articles thereof under heading 4304 (artificial fur and articles thereof).

The general duty rate is 6.5% of the customs value, which is among the highest the rates in chapter 43 (98th percentile of 21 lines with an ad valorem rate). On a shipment valued at $10,000 that is $650 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 6.5%. 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 74%, 11.4 times the general rate.

It is the only US line under subheading 4304.00, so the six-digit code used by every Harmonized System country and the eight-digit US line describe the same goods; a foreign tariff or an exporter's invoice showing 4304.00 points straight here.