Men's Lined Patent Leather Opera Gloves from Japan
Shiny patent leather gloves extending to elbow with satin lining for men's opera or tuxedo wear. Chapter notes include patent leather in 4203; this HTS 4203.29.30.20 for lined men's versions. Elongated style fits apparel accessories definition.
Duty Rate — Japan → United States
14%
Rate breakdown
9903.05.480%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 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Patent leather qualifies per chapter note 1; provide lamination process docs
• Measure lining coverage; partial lining risks unlined classification
• Avoid jewelry fittings dominating character per note 3(B)