Base tariff columnsBase tariff columns
Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.
| General (MFN) | 2.4% |
|---|---|
| Special | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
| Other (Column 2) | 25% |
| Units | m2 |
Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.
Chapter 99 overlaysChapter 99 overlays
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9903.41.05 other +40% activeBovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
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9903.88.03 section301 +25% activeExcept as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
§ DUTY BREAKDOWNDuty breakdown
Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.
| Duty breakdown | Rate | Amount | Source |
|---|---|---|---|
| Base dutyBase | 2.4% | $240.00 | HTS General rate |
| Chapter 99 otherChapter 99 | 40% | $4,000.00 | 9903.41.05 |
| Chapter 99 section301Chapter 99 | 25% | $2,500.00 | 9903.88.03 |
§ CLASSIFICATION WATCH-OUTSClassification watch-outs
These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.
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Upper leather; sole leather
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Other
§ ORIGIN COMPARISONAlternative origin comparison
This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.
| Origin | Total rate | Duty @ $10,000 | Delta vs baseline |
|---|---|---|---|
| China (CN) | 67.4% | $6,740.00 | — |
| Vietnam (VN) | 42.4% | $4,240.00 | -$2,500.00 |
| Mexico (MX) | 42.4% | $4,240.00 | -$2,500.00 |
| India (IN) | 42.4% | $4,240.00 | -$2,500.00 |
| South Korea (KR) | 42.4% | $4,240.00 | -$2,500.00 |
Sample duty by originSample duty by origin
Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.
| Origin | Base rate | Chapter 99 | Total rate | Duty (USD) |
|---|---|---|---|---|
| China (CN) | 2.4% | 65% | 67.4% | $6,740.00 |
| Vietnam (VN) | 2.4% | 40% | 42.4% | $4,240.00 |
| Mexico (MX) | 2.4% | 40% | 42.4% | $4,240.00 |
| India (IN) | 2.4% | 40% | 42.4% | $4,240.00 |
| South Korea (KR) | 2.4% | 40% | 42.4% | $4,240.00 |
§ RELATED ENTRIESRelated HS codes in the same chapter
Adjacent lines under the same HTS chapter. Pick the most specific match for your product.
- 4101Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:
- 4101.20Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved:
- 4101.20.10Not pretanned
- 4101.20.10.10Of bovine animals
- 4101.20.10.20Of equine animals
- 4101.20.20.00Upper and lining
- 4101.20.30.00Other
- 4101.20.35.00Of buffalo
- 4101.20.40.00Vegetable pretanned
- 4101.20.50.00Other
§ RECENT CHANGESRecent US tariff policy notices
The 3 most recent Federal Register tariff notices in the Duty database. See the Changes timeline for the full list.
- Apr 27, 2026Certain Chassis and Subassemblies Thereof From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08130
- Apr 27, 2026Oil Country Tubular Goods From the People's Republic of China: Final Determination of Covered Merchandise Inquiry2026-08129
- Apr 27, 2026Circular Welded Carbon Steel Pipes and Tubes From Thailand: Preliminary Results and Rescission, in Part, of Antidumping Duty Administrative Review; 2024-20252026-08128