Quilted Pattern Fancy Equine Grain Leather from Japan
Fancy quilted grain split leather from equine sources for jacket panels, HTS 4107.92.80.00 due to decorative quilting post-tanning. Without hair, other than 4114 types.
Duty Rate — Japan → United States
52.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Quilting must be surface-only; sewn-through risks apparel classification early
• Declare equine DNA tests if origin disputed for duty-free qualifications
• Avoid over-declaring value from fancy patterns to prevent anti-dumping scrutiny