Parchment-Dressed Bovine Leather Whole Hide from Germany
Whole unsplit full grain bovine leather treated via parchment-dressing process after tanning, ≤28 sq ft, not fancy. Included in HTS 4107.11.20.00 as further prepared leather of bovine animals.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Detail parchment-dressing in processing records; it's a qualifying further prep method
• Test for reversibility—must be irreversible per notes for 4104-4106 exclusion
• Label non-fancy; decorative parchment effects could trigger fancy subheading