Cut Leather SUV Front Seat Side Bolster

Leather sections cut to precise shape for the side bolsters of front seats in sport utility vehicles. Classified under HTS 9401.99.1010 due to being leather upholstery parts cut for motor vehicle seats, excluding those for heading 9402. Used in assembly lines for premium SUVs.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

8708.29Higher: 27.5% vs 17.5%

If when imported as part of complete seat assembly

If combined with frame or foam, it may classify under Chapter 87 as other motor vehicle parts of 8708.

4114.10.00.00Higher: 38.2% vs 17.5%

If full leather hides or uncut sheets

Uncut or roughly cut leather from bovine animals is in Chapter 41, not as shaped vehicle parts.

9401.99.10Same rate: 17.5%

If for seats in aircraft or other non-auto vehicles

Parts for non-motor vehicle seats like aircraft classify separately from motor vehicle-specific subheading.

Not sure which classification is right?

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Import Tips & Compliance

Obtain OEM specifications confirming fit for specific motor vehicle models to support 'of seats used for motor vehicles' claim

Label shipments clearly as 'leather seat parts, cut to shape' and include quality certificates for durability standards

Watch for undervaluation pitfalls; provide cost breakdowns separating leather from any minor attachments