Leather Furniture Upholstery Scraps from Japan
Small, odd-shaped parings from upholstery leather cutting for sofas and chairs, unsuitable for new leather goods due to finish damage and size. Falls under HTS 4115.20.00.00 as tanned leather waste from Chapter 41.
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
• Document furniture pattern cutting efficiency (<85% yield) to substantiate waste classification during binding rulings
• Test for reversible tanning per note (a) – fully tanned waste stays in 4115, pre-tanned reverts to 4101-4103
• Declare surface treatment (aniline vs semi-aniline) as it impacts recycling potential and classification challenges