Patent Leather Shoulder Bag from Mexico
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 — Mexico → United States
20%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 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