US-Cut Leather Goods Assembled Abroad from Germany
Pre-cut leather pieces and linings exported from U.S., assembled into wallets and bags abroad using stitching and edge painting. 9802.00.80.48 note 7(c) applies as leather retains physical identity through assembly process. Duty-free limited to U.S. leather value.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document U.S. cutting operations with pattern layouts and export manifests
• Specify thread/hardware as foreign components; only leather qualifies for duty-free
• Avoid claiming assembly rivets/snaps as U.S. components without proof