Girls' Leather Vest from Japan
A sleeveless vest for girls aged 6-14, crafted from soft lambskin leather with snap closures and minimal lining. Classified under HTS 4203.10.40.95 as girls' apparel of leather, emphasizing fashion over heavy protection. It fits Chapter 42 as a distinct clothing article.
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
• Provide size charts and age-range labels to confirm 'girls'' classification versus women's sizing
• Test for composition leather percentage; over 60% synthetic voids leather heading eligibility
• Avoid retail packaging that mimics toys to prevent erroneous Chapter 95 referral