Leather Picture Frame from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Specify leather covering vs base material; not for wall mounting
• Error: classifying as Chapter 44 wood article