8453.10.00.00 - Machinery for preparing, tanning or working hides, skins or leather 🖩
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
This HTS category, 8453.10.00.00, encompasses machinery specifically designed for the initial preparation, tanning, or subsequent working of hides, skins, and leather. This includes equipment used in processes such as fleshing, dehairing, soaking, liming, bating, and various forms of finishing that alter the physical characteristics of the raw or semi-processed material. The primary function of these machines is to treat the leather itself, preparing it for its ultimate use in other manufactured goods.
This classification is distinct from its sibling, 8453.20.00.00, which exclusively covers machinery dedicated to the manufacturing or repair of footwear. While footwear manufacturing utilizes processed leather, this category focuses on the machines that prepare and work the leather material *prior* to its incorporation into footwear or other articles. It also differs from 8453.80.00.00, "Other machinery," by its specific designation for leather preparation and working, rather than more general or specialized machinery not fitting within the defined scope of preparing, tanning, or working hides, skins, or leather, nor the making or repairing of footwear or other articles.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within 8453.10.00.00 relies heavily on the explicit function of the machinery in processing hides, skins, or leather. Machines that perform multiple functions, including those falling under this category and others, should be classified based on their principal function or the most significant operation they perform during the leatherworking process.