Sheepskin Split Leather for Bags from Japan
Split sheepskin leather further prepared after crusting, without wool, used for handbag linings or bases. It's not fancy, lacking ornamental patterns, fitting HTS 4112.00.30 for non-premium sheep/lamb leather.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Measure split thickness; splits over certain gauges may need reclassification if resembling full-grain
• Include processing logs showing post-crust preparation to distinguish from raw crust in 4107