US Leather Panels Handbag Assembled in Vietnam from China
Designer leather handbags using US-tanned leather panels cut to shape in US, assembled in Vietnam with sewing and hardware attachment. Leather components maintain identity through assembly with cleaning and conditioning as incidental operations. Duty-free under 9802.00.80.46 per note 7(b)(ii).
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document US leather tanning/cutting with mill certificates and export declarations
• Assembly records must show no leather treatment beyond cleaning/painting allowed
• Separate non-US hardware value properly on entry summary