Cowhide Western Belt from Japan
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 — 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
• 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