Leather Motor Vehicle Seat Back Panel from Germany
Pre-cut leather panel designed specifically for the backrest of a car seat in passenger vehicles. This part falls under HTS 9401.99.1010 as it is of leather, cut to shape, and intended as a component for motor vehicle seats used in domestic automobiles. It requires assembly with foam and frame for completion.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify leather origin and tanning process documentation to comply with CITES if applicable for exotic leathers
• Include detailed CAD drawings or patterns showing cut-to-shape dimensions to prove classification as a seat part
• Avoid common pitfalls like declaring as finished upholstery; ensure entry specifies 'cut to shape' for motor vehicle seats