Bovine Split Leather for Leather Jackets from China
Grain split bovine leather tailored for garment jackets like biker or casual wear. HTS 4107.92.70.40 applies to this other, non-fancy grain split prepared after tanning for garment end-use. It excludes hair-on and heading 4114 leathers.
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
• Attach processing records showing post-crust further preparation to validate 4107 entry
• Specify 'grain splits, other' on manifests to prevent grouping with full-grain or fancy