Women's Leather Skirt from Japan
A knee-length A-line skirt for women, constructed from genuine cow leather with side zipper and elastic waistband. HTS 4203.10.40.95 covers it as women's leather apparel, distinct from textile skirts. Patent leather finish adds style without altering classification.
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
• Measure leather surface area vs. lining to ensure outer material dominance for Chapter 42
• Use INV with detailed material breakdown to preempt valuation disputes
• Avoid elastic exceeding 10% to prevent stretch garment reclassification