Leather Picture Frame from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Specify leather covering vs base material; not for wall mounting
• Error: classifying as Chapter 44 wood article