Sheepskin Leather Upholstery Fabric from China
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.
Duty Rate — China → United States
37%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Import Tips
• 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