Small Calfskin Lining Leather Wet from China
Small unit surface calf lining leather in wet-blue form for high-end garment linings. Under HTS 4104.19.10.40 as unsplit whole bovine ≤2.6 m², wet tanned, lining-specific, compliant with chapter notes on tanning processes and exclusions.
Duty Rate — China → United States
37.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Label clearly as 'lining leather' with end-use affidavits; inspect for hair remnants to confirm chapter 41 entry; pitfall: over 28 sq ft triggers .50 subheading