Sheep Leather Vest from Mexico
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 — Mexico → United States
12%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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