HS 411420 Patent leather and patent laminated leather; metallised leather

Quick Answer: Patent leather and patent laminated leather, along with metallised leather, imported under HS 411420 enter the UK at 0.00%, the EU at 2.50% ad valorem, and the US at rates ranging from Free to 15% ad valorem depending on the country of origin. This classification covers leather that has been treated with a plastic coating or a metallic finish, giving it a glossy or reflective appearance. Importers should be aware of these varying duty rates across major markets, as highlighted by CustomTariffs. For US imports, specific Free Trade Agreements can significantly impact the applicable duty. Customs brokers should meticulously verify the origin of goods to ensure the correct tariff rate is applied.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
4114200000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
4114200000 2.50 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
411420 — — —
4114203000 2.3% Free (17 programs) ["m<sup>2</sup>"]
4114204000 3.6% Free (17 programs) ["m<sup>2</sup>"]
4114207000 1.6% Free (17 programs) ["m<sup>2</sup>"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 4114.20?

Imports of Patent leather and patent laminated leather; metallised leather may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free for USMCA, KORUS, GSP, and 15 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How to Classify This HS Code?

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What products does HS 411420 cover?

This subheading covers patent leather and patent laminated leather, as well as metallised leather. According to the World Customs Organization's Harmonized System Nomenclature, patent leather is defined as leather that has been finished with a coating of nitrocellulose or other plastic material, giving it a high gloss. Metallised leather is leather that has been coated or covered with metal in powder, flakes, or foil. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing leathers treated to achieve a shiny, reflective, or metallic appearance, often used in footwear, apparel, and accessories.

What falls outside HS 411420?

The following products are excluded from HS 411420: ordinary leather that has been merely polished or buffed without a plastic coating, leather that is printed with metallic inks but not metallised, and textiles or plastics that are embossed or printed to resemble leather. For instance, a simple buffed leather shoe upper would not be classified here, nor would a synthetic material with a metallic sheen. These items are typically classified under their respective material headings, such as Chapter 41 for other leathers or Chapter 39 for plastics, based on the General Rules for the Interpretation of the Harmonized System (GRI).

What are common classification mistakes for HS 411420?

A common error is misinterpreting the term "patent laminated leather." This refers to leather that has been laminated with a plastic film, often a polyurethane or PVC layer, to achieve a patent finish, not simply leather with a clear coat. Another mistake is classifying leather that has been printed with metallic pigments but does not have a continuous metallic layer. According to GRI 3(b), when goods are mixed or composed of different materials, classification is determined by the material that gives them their essential character, which for HS 411420 is the patent or metallised finish on the leather itself.

How should importers classify products under HS 411420?

The correct procedure for classifying products under HS 411420 involves a detailed examination of the material's composition and finish. Importers and customs brokers must ascertain if the leather has a continuous coating of nitrocellulose or other plastic material (patent leather) or is laminated with such a material. For metallised leather, verification of a metallic coating or covering is crucial. Consulting the WCO Explanatory Notes, the USITC HTS, or the EU TARIC database for specific definitions and examples is recommended. A clear understanding of the manufacturing process is essential to ensure accurate classification.

How is the duty calculated for products under HS 411420?

A pair of patent leather women's shoes weighing 0.8 kg and declared at a customs value of $75.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 5% ad valorem, applied to the declared value. The calculation is $75.00 (declared value) × 0.05 (duty rate) = $3.75 (duty amount). This rate is published in the USITC Harmonized Tariff Schedule, specifically under HTS subheading 4114.20.0000 for patent leather and patent laminated leather.

Which trade agreements reduce duties for HS 411420?

Several free trade agreements may reduce the applicable duty rate for HS 411420, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. For example, patent leather originating from Mexico would benefit from a 0% duty rate. To claim this preference, a self-certified origin statement on the commercial invoice or a separate declaration is typically required. Other agreements, like the Generalized System of Preferences (GSP), may offer reduced rates for certain developing countries, often requiring a GSP Form A.

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Which HS Codes Are Related?

HS 411410 HS 411520 HS 411510 HS 711420 HS 410150

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the import duty rates for HS code 411420 (Patent leather and patent laminated leather; metallised leather) into the United States?

The U.S. Harmonized Tariff Schedule (HTS) assigns specific duty rates for HS code 411420. The general Most Favored Nation (MFN) duty rate is 2.50% ad valorem. However, preferential duty rates may apply under various trade agreements. For example, goods originating from Australia (AU) or South Korea (KR) may receive duty-free entry (Free). It is crucial to consult the latest HTSUS, accessible via the U.S. International Trade Commission (USITC) website, for the most current rates and specific country eligibility. The duty is calculated as a percentage of the declared customs value of the imported goods.

How is the duty calculated for an import of patent leather valued at $10,000 under HS 411420 into the United States?

For an import of patent leather valued at $10,000 under HS code 411420 into the United States, and assuming the standard MFN duty rate of 2.50% ad valorem applies, the duty calculation would be as follows: Duty = Value of Goods × Duty Rate. Duty = $10,000 × 2.50% = $10,000 × 0.025 = $250. Therefore, the estimated import duty would be $250. This calculation is based on the ad valorem system, where the duty is a percentage of the goods' value.

What are the key classification criteria to ensure goods are correctly classified under HS code 411420?

To ensure correct classification under HS code 411420, importers and customs brokers must verify that the leather is either 'patent leather' or 'patent laminated leather,' or 'metallised leather.' Patent leather is characterized by a high-gloss, impermeable finish achieved by applying a coating, typically of plasticizers and nitrocellulose, to the leather surface. Patent laminated leather involves a similar coating laminated onto the leather. Metallised leather is leather that has been coated or treated with metallic particles or metallic foil. The presence and nature of these surface treatments are the primary distinguishing factors from other leather classifications.

Which trade agreements offer preferential duty rates for HS code 411420 into the UK?

The United Kingdom's customs tariff, managed through the UK Trade Tariff, provides preferential duty rates for goods originating from countries with which the UK has trade agreements. For HS code 411420, specific preferential rates are listed for various partner countries. For instance, goods originating from countries like Australia (AU) or South Korea (KR) may benefit from a Free (0.00%) duty rate under relevant agreements. Importers must ensure they have the necessary proof of origin documentation to claim these preferential rates. Always refer to the latest UK Trade Tariff for the most accurate and up-to-date information on preferential access.

What documentation is typically required for importing patent leather (HS 411420) into the European Union?

When importing goods classified under HS code 411420 into the European Union, standard customs documentation is required. This includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; and a bill of lading or air waybill. Crucially, to benefit from any preferential duty rates under trade agreements (e.g., with South Korea (KR) or Chile (CL)), an 'evidence of origin' document, such as an EUR.1 movement certificate or an invoice declaration, is mandatory. Importers should also be prepared for potential inspections by customs authorities to verify the classification and origin of the goods. Consult the EU's TARIC database for specific tariff and trade measure information.