Sheepskin Leather Upholstery Fabric from Japan
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 — Japan → United States
52%
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
9903.41.0540%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
• 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