HS 411320 Of swine

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What products does HS 411320 cover?

This subheading covers leather and sheepskin, not split, other than sheepskin or lambskin, which has undergone a tanning or tanning and plaiting process. According to the World Customs Organization's Harmonized System Explanatory Notes and the USITC Harmonized Tariff Schedule (HTS), this classification specifically applies to tanned or dressed sheep and lamb skins, excluding those that are further prepared or processed beyond the initial tanning and dressing stages. The EU TARIC system also aligns with this definition, ensuring consistent classification across member states for these specific types of sheep and lamb leather.

What falls outside HS 411320?

The following products are excluded from HS 411320: sheep and lamb skins that are not tanned or dressed, such as raw or merely preserved hides and skins. Additionally, sheep and lamb skins that have been further processed, such as those that are dyed, embossed, or made into finished articles like garments or footwear, are classified under different headings. For instance, sheepskin rugs would typically fall under heading 4304, and finished leather apparel would be classified in Chapter 61 or 62, depending on whether it is knitted or woven.

What are common classification mistakes for HS 411320?

A common error is misclassifying sheep and lamb skins that have undergone additional finishing processes beyond simple tanning and dressing. For example, if the leather has been dyed a specific color or embossed with a pattern, it may no longer fall under HS 411320. According to General Rule of Interpretation (GRI) 3(b), when goods are presented in sets, they are classified according to the material or component that gives them their essential character. Importers may also incorrectly classify sheepskin parchment or vellum under this heading, when such materials are typically classified elsewhere.

How should importers classify products under HS 411320?

The correct procedure for classifying sheep and lamb skins under HS 411320 involves a thorough examination of the product's processing stage. Importers and customs brokers must verify that the skins have been tanned or dressed but have not undergone further significant finishing operations like dyeing, printing, or embossing. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the relevant Explanatory Notes from the WCO are crucial steps to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 411320?

A shipment of 100 square meters of tanned sheepskin leather, declared at a customs value of $500 USD, would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, as published in the USITC Harmonized Tariff Schedule for HS code 411320. The calculation is: 10% of $500 USD = $50.00. This rate applies to goods imported from countries not benefiting from specific preferential trade agreements.

Which trade agreements reduce duties for HS 411320?

Several free trade agreements may reduce the applicable duty rate for HS 411320, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries like Vietnam, potentially reducing duties to Free. To claim these preferences, a valid USMCA Certificate of Origin or a CPTPP Certificate of Origin (Form A) is typically required, depending on the specific agreement and origin country.

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