Chrome-Tanned Calf Lining Leather from China
Chrome-tanned calfskin lining leather in wet state, used primarily for lining luxury handbags and fine footwear. Classified under 4104.19.10.40 as whole bovine leather ≤28 sq ft, wet-blue process, without hair, not further prepared, distinguishing it from equine or split hides. Meets chapter exclusions for raw or hair-on materials.
Duty Rate — China → United States
35%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• Obtain tannery certificates confirming chrome wet-blue process and lining specification; measure surface area precisely as whole hides only qualify under .10; avoid common pitfall of mislabeling as upper leather which has separate subheading