Cowhide Leather Attache Case from China
A slim, hard-sided attache case made from polished cowhide leather, featuring a combination lock and leather-wrapped handle for secure document transport. Classified in HTS 4202.11.00 due to its leather outer surface and similarity to attache cases as listed. Ideal for business professionals.
Duty Rate — China → United States
45.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide lab tests proving composition leather vs. genuine leather to match exact subheading
• Avoid bulk packaging that mimics industrial tool bags, which could reclassify under 4202.91
• Document end-use as professional to prevent confusion with school satchels