HS 411390 Other

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What products does HS 411390 cover?

This subheading covers other leather and composition leather, further prepared after tanning or during or after tanning, not including furskins, whether or not assembled into pieces. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category encompasses leather that has undergone processes beyond basic tanning, such as dyeing, printing, or embossing, and is not specifically classified under other subheadings of heading 4113. For instance, it includes leather cut into shapes for specific uses but not yet assembled into finished articles, as well as leather that has been treated to impart specific properties like water resistance or flame retardancy.

What falls outside HS 411390?

The following products are excluded from HS 411390: raw hides and skins (Chapter 41), tanned or dressed furskins (Chapter 43), and leather that has been fully assembled into finished goods such as footwear, bags, or apparel. For example, finished leather gloves, even if made from leather that would otherwise fall under 411390, are classified under their respective finished product headings. Similarly, leather scraps or waste not further prepared are typically classified elsewhere, and leather that is merely split, dehaired, or pickled but not tanned is not covered by this subheading.

What are common classification mistakes for HS 411390?

A common error is misclassifying partially processed leather or finished leather goods. For instance, leather that has undergone tanning but has not yet been further prepared (dyed, embossed, etc.) might be incorrectly placed here. Conversely, fully assembled leather articles, such as a leather wallet or a leather-covered steering wheel, are not classified under 411390 but under their specific finished product headings, often guided by General Rule of Interpretation (GRI) 1 and GRI 3. It is crucial to distinguish between leather "further prepared" and leather "assembled into articles."

How should importers classify products under HS 411390?

The correct procedure for classifying products under HS 411390 involves a detailed examination of the product's processing stage and form. Importers and customs brokers must first consult the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database. They should verify that the leather has been tanned and then further prepared (e.g., dyed, printed, embossed) but is not yet assembled into a finished article. If the product meets these criteria and is not specifically covered by a more precise subheading within heading 4113 or elsewhere, then 411390 is the appropriate classification.

How is the duty calculated for products under HS 411390?

A shipment of 100 square meters of embossed cowhide leather, declared at a customs value of $5,000 USD, would attract a US duty of $500.00. 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 411390. The calculation is: 10% of $5,000 USD = $500.00. This rate applies to goods imported from countries not benefiting from preferential trade agreements. For example, if the leather originated from China, this MFN rate would typically apply.

Which trade agreements reduce duties for HS 411390?

Several free trade agreements may reduce the applicable duty rate for HS 411390, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating leather products from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, the Generalized System of Preferences (GSP) may offer reduced or duty-free entry for originating goods from certain developing countries, typically requiring a GSP Form A. The specific preferential rate and documentation depend on the origin country and the importing country's regulations.

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