Crust Dry Lambskin for Upholstery from Japan
Dry crust lambskins tanned and dried without wool, suitable for upholstery production, not split or minimally split, and limited to crust processes. Classified in 4105.30.00.00 for dry state sheep/lamb crust per HTS hierarchy.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
Import Tips
• Label clearly as 'crust - not further prepared' on invoices to prevent misclassification as finished leather
• Conduct pre-shipment moisture tests (<15% for dry state) and include lab reports in documentation
• Watch for undervaluation pitfalls; crust value depends on lamb breed and tanning quality