Lizard Tanned Hide Sheets from Japan
Large sheets of tanned tegu lizard (Salvator spp.) skins, processed to crust stage with coloring but no embossing or plating. HTS 4106.40.00.00 covers such reptile skins without wool/hair and not further prepared. Commonly used for wallet backs and small leather goods.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide tanning process details to confirm non-reversible per chapter note (b)
• Label as 'reptile crust' not 'leather' to prevent Chapter 42 misclassification