Fancy Goat Leather Upholstery Fabric from Japan
Premium fancy goat leather prepared after tanning, featuring embossed patterns and metallic finishes, used for high-end furniture upholstery. Classified under HTS 4113.10.60.00 as fancy leather of goats or kids, further processed beyond basic crusting without hair or wool. It meets the 'fancy' criteria due to its decorative surface treatments.
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Label clearly as 'fancy goat leather' with origin and processing details to meet fancy leather criteria and prevent reclassification
• Check for hair/wool removal certification; presence could shift to Chapter 43 exclusions