Full Grain Crust Lining Leather for Handbags from China
Full grain unsplit bovine crust leather, unit surface ≤2.6m², tanned and fat-liquored in dry state, designed as soft lining material for luxury handbags. Classified in 4104.41.10 for its crust state without further preparation and specific lining leather designation for accessory interiors.
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
• Include commercial invoice specifying 'lining leather' use to differentiate from upper leather under same code
• Test for hair removal and crust processing; residues can trigger chapter 43 exclusion for haired skins
• Avoid bulk packaging without retail intent declaration, as it may raise questions on commercial vs industrial end-use