Patent Leather Shoulder Bag from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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