Analysis
HTS 6101.30.10 covers containing 25 percent or more by weight of leather (634) under heading 6101 (men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets)…).
Rates on the nearby lines range from 28.2% to 28.2%. The costliest confusion would be with 6101.30.20 (other: other) at 28.2%, a difference of 22.6 points on the customs value.
The general duty rate is 5.6% of the customs value, which is at the low end of the rates in chapter 61 (28th percentile of 227 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Israel FTA, and 9 others can enter duty-free instead of paying 5.6%. 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%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6101.30.15 | Containing 23 percent or more by weight of wool or fine animal hair (434) | 38.6¢/kg + 10% |
| 6101.30.20 | Other: other | 28.2% |