Patent Leather Handbag from Germany
A shiny patent leather handbag with structured shape, gold hardware, and detachable shoulder strap, ideal for evening events. HTS 4202.91.90 applies as a handbag of composition leather (patent included per chapter notes), other than those with outer plastic or textile surfaces. The glossy leather finish defines its luxury appeal.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Confirm patent finish is genuine laminated leather, not plastic imitation; include lab tests for customs valuation
• Pitfall: overvaluing hardware if it affects essential character toward Chapter 71