Sheepskin Leather Upholstery Fabric

Full-grain sheepskin leather prepared after tanning, used for furniture upholstery. It falls under HTS 4112.00.30.60 as it is sheep or lamb leather without wool, not fancy, and further prepared after tanning or crusting but not parchment-dressed for heading 4114.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China2%+35.0%37%
🇲🇽Mexico2%+10.0%12%
🇨🇦Canada2%+10.0%12%
🇩🇪Germany2%+10.0%12%
🇯🇵Japan2%+10.0%12%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4105Lower: 12% vs 37%

If crust leather, retanned but not fully finished

Crust includes retanned, colored, or fat-liquored sheepskin prior to final drying, classified under 4105 before full preparation.

4114.10.00.00Higher: 38.2% vs 37%

If parchment-dressed or chamois-finished

Parchment-dressed sheepskin specifically excludes from 4112 and goes to heading 4114.

4202.21Lower: 19% vs 37%

If made into finished handbags or luggage

Once cut and assembled into articles like bags, it becomes a manufactured good under Chapter 42, not raw leather.

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Import Tips & Compliance

Verify tanning process documentation to confirm it's irreversible, distinguishing from reversible pre-tanned hides in 4101-4103

Ensure certificate of origin specifies sheep/lamb source without wool to avoid Chapter 43 reclassification

Label clearly as 'not fancy' with photos/samples if disputed, as fancy leather shifts to other subheadings