Equine Crust Lining Leather for Handbag Interiors from Japan
Tanned equine crust leather, whole and ≤28 sq ft, designed as lining material for luxury handbags, without hair and in dry state. Classified under HTS 4104.49.10.40 as lining leather from equine skins not further prepared. Its reversible tanning process and specific lining quality distinguish it within the bovine/equine tanned hides chapter.
Duty Rate — Japan → United States
10%
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
Import Tips
• Include lab tests confirming crust status and surface area; exceeding 28 sq ft reclassifies to other 4104.49 codes
• Ensure supplier invoices specify 'lining leather' use to prevent customs disputes over upper vs lining designation
• Avoid common error of importing pre-finished linings, which belong in 4107 or 4202 assembled goods