Cut Leather SUV Front Seat Side Bolster from China

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.

Duty Rate — China → United States

17.5%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)

Import Tips

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