Tanned Lamb Leather Upholstery Sheets from China
Prepared lamb leather sheets for furniture upholstery, from woolless lamb skins, further processed after tanning without fancy finishes. This standard-grade leather aligns with HTS 4112.00.30 specifications.
Duty Rate — China → United States
39.5%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Certify for commercial end-use (upholstery) vs retail to apply correct valuation methods
• Avoid classifying as 'parchment-dressed' without proof, which shifts to 4114
• Document dye and fat-liquor processes to confirm 'further prepared' status