US Leather Belts Assembled Abroad from Germany
Full-grain leather belts cut from US-tanned hides, exported with buckles for final stitching and edge finishing abroad. US leather strips retain physical identity meeting 9802.00.80.42 assembly requirements under note 7(a).
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
• US tannery certificates essential; match leather piece counts from export to import
• Assembly limited to stitching buckles; no dyeing/polishing that advances condition