Harmonized Tariff Schedule of the United States · HTS code · HS 4205.00

4205.00.40

4205.00.40: Other articles of leather or of composition leather: other, straps and strops

Other leather articles

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 4205.00 Other articles of leather or of composition leather:
  2. Other:
  3. 4205.00.40 Straps and strops

What you pay

Importing into USA

Customs duty 1.8% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
    Applies to goods from
    China
    In force
    from 24 September 2018
    Legal act
    HTSUS 9903.88.03

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—1.8%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus35%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

4205.00 Other articles of leather or of composition leather

UK 2% Third-country duty 3 tariff lines EU 2% – 3% Third-country duty 3 tariff lines · average 2.5% Türkiye 2% – 3% Third-country duty 6 tariff lines · average 2.5% Canada Free Third-country duty 1 tariff line Mexico Free – 25% Third-country duty 3 tariff lines · average 16.7% Brazil 20% Third-country duty 1 tariff line Argentina 20% Third-country duty 5 tariff lines Peru Free – 6% Third-country duty 3 tariff lines · average 2% New Zealand Free – 5% Third-country duty 4 tariff lines · average 2.5% Japan 3.3% – 18% Third-country duty 3 tariff lines · average 10.4% Taiwan 7.5% – 10% Third-country duty 4 tariff lines · average 8.1% GCC 5% Third-country duty 11 tariff lines Switzerland Free Third-country duty 1 tariff line Norway Free Third-country duty 1 tariff line North Macedonia 2.5% – 25% Third-country duty 4 tariff lines · average 13.4% Nigeria 20% Third-country duty 1 tariff line

USA lines: 4205.00

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.

  • N365337 U.S. CBP 5 October 2026 · 4205.00.80.00

    The tariff classification of desk and organizer mats from Portugal

  • N363025 U.S. CBP 14 July 2026 · 4205.00.80.00

    The tariff classification of a leather notebook cover from Spain

  • N320336 U.S. CBP 29 July 2021 · 4205.00.80.00

    The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China

  • N310584 U.S. CBP 7 April 2020 · 4205.00.80.00

    The tariff classification of a leather charm from Moldova

  • 600013641 HMRC 1 September 2025 – 31 August 2028 · 4205 00 90 00

    The product is a leather fob. The leather is vegetable-tanned and develops a unique colour over time. The leather fob has two pieces of leather sewn together, using saddle stitch, back- to- back and are then shaped. The back is a mirror image of the front. Comes in various colours from black to…

  • 600013181 HMRC 29 May 2025 – 28 May 2028 · 4205 00 90 00

    A leather strap used for attaching to a guitar and to go around the musicians shoulders for added support. The strap is adjustable and has holes in both ends for attaching to the guitar, and it has stitching around the edging of the strap. It is made from snake skin, with a decorative pattern…

  • 600012883 HMRC 29 April 2025 – 28 April 2028 · 4205 00 90 00

    A leather strap used for attaching to a guitar and goes around the musicians shoulders for added support. It is adjustable and has holes drilled in the ends for attaching to the guitar. It is made from cow hide leather, with stitching around the edges and a pattern stitched through the centre.

  • 600012882 HMRC 17 April 2025 – 16 April 2028 · 4205 00 90 00

    A square leather tray for holding small items such as keys, phones, small change. Can be used for home decoration. It has a pop stud for fastening at each corner.

13 rulings in total for this code

Legal notes

Chapter notes: Chapter 42 →

In the Harmonized Tariff Schedule of the United States, 4205.00.40 is one of 6 lines under subheading 4205.00, other articles of leather or of composition leather.

The general duty is 1.8%, and quantities are declared in kg.

For the same subheading, the UK duty is 2%, the EU duty is 2%–3%, the Türkiye duty is 2%–3%, the Canada duty is free, the Mexico duty is 0%–25%, the Brazil duty is 20%, the Argentina duty is 20%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 3.3%–18%, the Taiwan duty is 7.5%–10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 2.5%–25% and the Nigeria duty is 20%.

The United States imported goods of subheading 4205.00 worth US$212m in 2024; the largest supplier was Mexico.

Questions and answers

What is the USA import duty for HTS code 4205.00.40?

The general duty in the Harmonized Tariff Schedule of the United States is 1.8%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 4205.00.40 under US trade agreements?

Yes. The Special column reads “Free (A*,AU, BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 4205.00 as a whole, the largest supplier in 2024 was Mexico (US$24m), followed by Paraguay.

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Typical products

Everyday names, not part of the legal text.