Bovine Leather Luggage Case Leather from China
Grain split bovine leather sheets prepared for high-end luggage cases, from whole hides without hair, tanned and finished. HTS 4107.12.70.50 covers this as 'bag, case' leather, other than fancy or parchment-dressed. Used by manufacturers for durable travel case exteriors.
Duty Rate — China → United States
42.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm split type (grain vs drop) with lab testing if disputed, as drop splits may go to 4107.12.20
• Provide proof of post-crust processing like fat-liquoring
• Avoid pitfall: classifying as Chapter 43 if any wool/hair residue detected