Girls' Cowhide Moto Jacket from Japan
Asymmetrical zipper cowhide motorcycle-style jacket for girls, with quilted lining and protective elbows. Classified in HTS 4203.10.40.60 for girls' leather jackets as protective apparel per heading 4203 note.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Label as 'protective clothing' if sport/moto use to justify leather classification
• Avoid Chapter 95 if marketed as toy-like or sports gear
• Include tannery certificates for authenticity