Sheep Leather Vest from Japan
A sleeveless vest from further prepared sheep leather, post-tanning and crusting, without wool, in non-fancy grade for garments. HTS 4112.00.30.30 covers this as sheep/lamb parchment-dressed leather intended for apparel. It provides lightweight insulation.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Document the 'further prepared after tanning' process to distinguish from crust under note (b)
• Use ISF filings early for leather imports to preempt valuation disputes
• Inspect for wool remnants, as chapter excludes wool-on hides