Fancy Sheepskin Leather for Handbags from Japan
Premium fancy sheepskin leather further prepared after tanning, featuring embossed patterns and soft finish, without wool, used for high-end handbags. It falls under HTS 4112.00.60.00 as fancy leather of sheep or lamb, distinguished from standard leather by its decorative surface treatments. Not parchment-dressed or heading 4114 leather.
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 further prepared beyond crusting, not reversible tanning under 4101-4103
• Label as 'fancy' with evidence of decorative finishes like embossing to justify 4112.00.60.00 over other subheadings
• Ensure no wool residue; test for compliance to avoid chapter 43 exclusion