Glossy Black Patent Leather for Belt Linings from Japan
High-gloss black patent leather sheets cut for fashion belt linings, featuring a durable plasticized surface on lambskin base. Under HTS 4114.20.30.00 as patent leather, confirmed by its impermeable, shiny finish from nitrocellulose coating. Not for unfinished or hair-on hides.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Conduct surface composition analysis; over 50% plastic may reclassify to Chapter 39
• Separate from sets; individual leather sold separately stays in Chapter 41
• Check for chamois processing which would shift to 4106