Infants' Composition Leather Windbreaker from Japan
Lightweight windbreaker jacket for infants made from composition leather (bonded leather sheets), with hood and snap closures for easy dressing. Falls under HTS 4203.10.40.60 as infants' apparel of composition leather, per chapter definition including patent laminated leather.
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
• Test and certify composition leather content to distinguish from plastic sheeting (excluded under Note 2(A)(a))
• Use size charts proving 'infants'' sizing (under 24 months) for correct subheading
• Avoid bulk packaging that mimics wholesale textiles, risking reclass to Chapter 62