Customs Tariff of Peru · national subheading · HS 4303.90

4303.90.90.00

4303.90.90.00: Prendas y complementos: los demás, las demás

✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026

This line has no official text in this language; it is shown in the language of its tariff.

  1. 4303 Prendas y complementos (accesorios), de vestir, y demás artículos de peletería.
  2. 4303.90 Los demás:
  3. 4303.90.90.00 Las demás

What you pay

Importing into Peru

Customs duty 6% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

4303.90 Articles of apparel, clothing accessories and other: other

UK 2% Third-country duty 1 tariff line EU 3.7% Third-country duty 1 tariff line Türkiye 3.7% Third-country duty 2 tariff lines USA Free General (MFN) 1 tariff line Canada 10% General (MFN) 1 tariff line Mexico 20% General (MFN) 1 tariff line Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 8 tariff lines New Zealand Free – 5% General (MFN) 9 tariff lines · average 4.4% Japan 20% General (MFN) 2 tariff lines Taiwan 5% General (MFN) 2 tariff lines GCC 5% General (MFN) 1 tariff line Switzerland Free General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 25% General (MFN) 1 tariff line Nigeria 10% General (MFN) 1 tariff line

Peru lines: 4303.90

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N277401 U.S. CBP 17 August 2016 · 4303.90.00.00

    The tariff classification of calf hair earrings from India

  • N275353 U.S. CBP 1 June 2016 · 4303.90.00.00

    The tariff classification of a handbag from China

Legal notes

Notes

1. Throughout the nomenclature, references to ‘furskins’, other than to raw furskins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.

2. This chapter does not cover:

  1. (a) birdskins or parts of birdskins, with their feathers or down (heading 0505 or 6701);

  2. (b) raw hides or skins, with the hair or wool on, of Chapter 41 (see note 1(c) to that chapter);

  3. (c) gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 4203);

  4. (d) articles of Chapter 64;

  5. (e) headgear or parts thereof of Chapter 65; or

  6. (f) articles of Chapter 95 (for example, toys, games, sports requisites).

3. Heading 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.

4. Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 4303 or 4304, as the case may be.

5. Throughout the nomenclature, the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).

Chapter notes: Chapter 43 →

In the Customs Tariff of Peru, 4303.90.90.00 is one of 2 lines under subheading 4303.90, articles of apparel, clothing accessories and other: other.

The ad valorem duty is 6%, and quantities are declared in U.

For the same subheading, the UK duty is 2%, the EU duty is 3.7%, the Türkiye duty is 3.7%, the US duty is free, the Canada duty is 10%, the Mexico duty is 20%, the Brazil duty is 18%, the Argentina duty is 20%, the New Zealand duty is 0%–5%, the Japan duty is 20%, the Taiwan duty is 5%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 25% and the Nigeria duty is 10%.

Peru imported goods of subheading 4303.90 worth US$79k in 2024.

Questions and answers

What is the Peru import duty for national subheading 4303.90.90.00?

The ad valorem duty in the Customs Tariff of Peru is 6%; the supplementary unit is U. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

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Typical products

Everyday names, not part of the legal text.