Textured Embossed Fancy Bovine Sides from Germany
Fancy textured embossed grain splits from bovine sides for bookbinding, under HTS 4107.92.80.00 as other fancy leather further prepared after crust. Includes sides per hierarchy.
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
• Specify 'sides' in docs matching hierarchy to avoid 4107.91 confusion
• Fire-retardant treatments common in bookbinding; declare chemicals separately
• Use HTSUS advisory rulings for unique textures to preempt CBP challenges