4203.40.60.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS Code 4203.40.60.00 encompasses "Other" clothing accessories not specifically enumerated within Chapter 42. This broad category serves as a residual classification for articles of apparel and clothing accessories, crafted from leather or composition leather, that do not fit into more narrowly defined subheadings within the "Other clothing accessories" group.
This classification is distinct from its sibling category, 4203.40.30.00, which specifically covers clothing accessories made from reptile leather. Therefore, 4203.40.60.00 would apply to accessories made from other types of leather, such as cowhide, sheepskin, pigskin, or goatskin, provided they meet the general criteria of being a clothing accessory and are not otherwise specified. Examples might include various types of leather belts, leather gloves (unless specifically classified elsewhere), leather scarves, or leather armbands, which are not made from reptile hides.
As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification within 4203.40.60.00 therefore relies on a comprehensive understanding of what constitutes a "clothing accessory" made of leather or composition leather and ensuring the item is not specifically provided for under any preceding tariff line within heading 4203. The primary determinant is the material (leather or composition leather) and the function as an accessory to apparel.