4205.00.80.00 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| 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
This HTS category, 4205.00.80.00, encompasses a broad range of articles not specifically enumerated elsewhere within Chapter 42, which pertains to articles of leather, composition leather, saddlery, harness, travel goods, handbags, and similar containers. Essentially, this "Other" classification serves as a residual category for articles primarily made of leather or composition leather that do not fit into more specific groupings. The key is that the article's primary component must be leather or composition leather, and it must not be classifiable under a more precise HTS code.
It is crucial to distinguish this category from its sibling, 4205.00.60.00, which specifically covers articles of reptile leather. Therefore, 4205.00.80.00 applies to articles made from non-reptilian leather types, such as bovine, ovine, or porcine leather, or from composition leather, provided they are not further specified. Examples could include decorative leather items, custom-made leather components not forming a complete product, or leather accessories not falling into defined categories like handbags or travel goods.
As this node is a leaf node within the HTS database, there are no further subcategories to introduce. Classification into 4205.00.80.00 relies on a process of elimination. Importers and exporters must first attempt to classify their goods under more specific headings or subheadings. If an article made of leather or composition leather cannot be identified within a more defined classification, and it does not fall under the specific sibling category for reptile leather, then it would be considered for classification under this residual "Other" category.