Patent Leather Shoulder Bag from Germany
Shiny patent leather handbag with detachable shoulder strap and flap closure, valued under $20. HTS 4202.21.60.00 applies as patent leather is included in 'leather' per chapter note 1. Designed for prolonged use, not excluded plastic bags.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Section 301 (forced labor) — European Union member state (col1 rate ≥ 10 percent): MFN >= 10% → no additional duty
Import Tips
• Confirm patent laminated leather qualifies under chapter note 1; test for composition
• Use HTS value threshold precisely; over $20 shifts to 4202.21.90