Assembled Leather Handbag from U.S. Leather Pieces from Canada
Structured leather tote handbag assembled from U.S.-origin pre-cut leather panels, lining fabric, and hardware components exported ready for assembly. Components maintained identity through stitching and riveting operations incidental to assembly, qualifying for 9802.00.80.44 under note 7(b)(i).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Prove U.S. manufacture of leather pieces with tannery and cutting records
• Clearly separate any non-U.S. components (thread, adhesive) in value declarations
• Ensure assembly records show only permitted operations per 9802 regulations