Tanned Lamb Leather Upholstery Sheets from Japan
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 — 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
• 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