Sheepskin Leather Upholstery Fabric from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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