Composition Leather Business Tote from Japan
Business tote made of bonded composition leather with reinforced base, laptop compartment, and organizer pockets. Included via Chapter note 1 defining composition leather for HTS 4202.19.00.00 similar containers.
Duty Rate — Japan → United States
20%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide lab analysis proving >50% leather fiber in composition for tariff benefits
• Label as 'composition leather' explicitly to match definitions