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
20%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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