Analysis
HTS 6102.30.05 covers containing 25 percent or more by weight of leather (635) under heading 6102 (women's or girls' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets)…).
Within this group the rate runs from 28.2% to 28.2%. Compared with 6102.30.20 (other: other), which pays 28.2%, a misclassification either way moves the duty by 22.9 percentage points.
The general duty rate is 5.3% of the customs value, which is at the low end of the rates in chapter 61 (24th percentile of 227 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 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 5.3%. 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 |
|---|---|---|
| 6102.30.10 | Containing 23 percent or more by weight of wool or fine animal hair (435) | 64.4¢/kg + 18.8% |
| 6102.30.20 | Other: other | 28.2% |