Cowhide Western Belt from China
A rugged cowhide leather belt with embossed patterns and large ornate buckle, styled for cowboy or casual western wear. Classified in HTS 4203.30.00.00 as a leather belt clothing accessory. The leather construction and apparel function determine its heading.
Duty Rate — China → United States
40.2%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document cowhide sourcing to meet CITES if exotic; test for restricted chemicals like azo dyes
• Avoid classifying as toy accessory if sized for adults
• Bundle buckles separately if imported as parts to potentially lower duties