Printed Fancy Sheep Leather for Shoes from Japan
Fancy printed sheep leather prepared after tanning with colorful patterns for upscale footwear uppers, without wool. HTS 4112.00.60.00 applies to this decorative leather of sheep, not basic or 4114 types. Further processed for aesthetic appeal.
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
• Document printing and finishing processes to prove 'fancy' status versus standard leather
• Test for chemical finishes; ensure they don't qualify as reversible pre-tanning under notes