Lamb Nappa Leather Pants from Japan
Slim-fit pants from soft nappa lamb leather, tanned, fat-liquored, and dried as crust then further prepared for garments, non-fancy. Fits HTS 4112.00.30.30 for wool-free sheep/lamb leather in clothing use. Known for supple drape.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Certify fat-liquoring as part of crust per note (b) but ensure further preparation for 4112
• Batch-test for chemical treatments that might reclassify as coated leather
• Declare accurately to avoid anti-dumping scrutiny on leather goods