Patent Leather Handbag from Japan
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 — 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 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