Composition Leather Cross-Country Ski Mitts from Japan
Heavy-duty mitts made from bonded composition leather, optimized for cross-country skiing with articulated fingers for natural pole planting motion and windproof gauntlets. HTS 4203.21.5500 applies as they qualify as leather articles specifically for cross-country ski sports per the heading description.
Duty Rate — Japan → United States
13.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Test leather composition to ensure it meets Chapter 42 definition; provide lab analysis if bonded leather content questioned
• Include user manuals specifying cross-country use to differentiate from general cold-weather protective mitts
• Watch for inadvertent precious metal fittings that could trigger Chapter 71 reclassification per Chapter 42 note 3(B)