Leather Picture Frame from Canada
Desktop frame wrapped in embossed leather for holding photos. Qualifies for 4205.00.80.00 as miscellaneous leather good, excluded from Chapter 94 furniture.
Duty Rate — Canada → United States
60%
Rate breakdown
9903.03.1450%Articles the product of Canada as provided in subdivision (b)(3) of U.S. note 51 to this subchapter
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Specify leather covering vs base material; not for wall mounting
• Error: classifying as Chapter 44 wood article