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The short answer
Leather handbags from Nigeria fall under HTS 4202.21: 10% general duty if valued at $20 or less each, 9% above $20, and 5.3% for reptile leather. Leather-upper shoes under 6403.99 range from free to 10% depending on type and value, for example 8.5% for men's. As at October 2026, products of Nigeria also face a 12.5% Section 301 tariff unless exempt. These lines list AGOA in their special column, but how AGOA interacts with the new tariff is not settled in the text we read.
Classification comes first
Customs duty is set by the HTS line, and the line depends on what the item is, what its outer surface is made of and, for some lines, its value. A leather bag and a leather shoe sit in different chapters with different rates, and a bag in reptile leather sits on a different line from one in cowhide. Your broker files the line; you should know why it was chosen.
Handbags: HTS 4202.21
Subheading 4202.21 covers handbags with an outer surface of leather or composition leather. The rates in the USITC schedule, viewed October 2026:
| HTS line | Description | General duty |
|---|---|---|
| 4202.21.30.00 | of reptile leather | 5.3% |
| 4202.21.60.00 | other, valued not over $20 each | 10% |
| 4202.21.90.00 | other, valued over $20 each | 9% |
The value test is per bag. Bags with an outer surface of textile, plastic or other materials sit on different 4202 lines, so a raffia or ankara bag with leather trim is classified by its outer surface, not by the trim.
Shoes: HTS 6403.99
Subheading 6403.99 covers other footwear with uppers of leather. Footwear that covers the ankle has its own subheading, which we did not open. The 6403.99 lines:
| HTS line | Description | General duty |
|---|---|---|
| 6403.99.10 | with a wooden base or platform, no inner sole or protective metal toe-cap | Free |
| 6403.99.20 | other with a wooden base or platform | 8% |
| 6403.99.40 | welt footwear | 5% |
| 6403.99.60 | other, for men, youths and boys | 8.5% |
| 6403.99.75 | other, valued not over $2.50 a pair | 7% |
| 6403.99.90 | other, valued over $2.50 a pair | 10% |
Leather sandals and slippers from Aba and Kano are common diaspora imports. Whether a sandal is "welt" or not, and whether it is for men or women, changes the rate, so share photographs and construction details with your broker.
The Section 301 tariff and AGOA
From 12:01 a.m. eastern time on 24 July 2026, the US Trade Representative's Section 301 action imposes a 12.5% tariff on products of Nigeria, except products listed in Annex I and Annex II, Part A of the notice published on 28 July 2026. For Nigeria the notice does not use the "net of MFN" method, so the 12.5% appears to be added to the ordinary duty.
Most of the lines above list the code D in their special column. AGOA was renewed through 31 December 2026 by the Consolidated Appropriations Act, 2026, implemented by Proclamation 11030. Nigeria's current AGOA eligibility, and whether AGOA treatment removes the ordinary duty only or also affects the Section 301 tariff, were not confirmed on the pages we read; ask your broker before pricing. See does AGOA still apply to Nigerian goods.
Exotic leathers
Bags in python, crocodile or other reptile skin are wildlife products. The US Fish and Wildlife Service requires a licence for anyone in business importing wildlife, a declaration on eDecs or Form 3-177, and entry through a designated port, and some skins need CITES permits; its fact sheet gives alligator skin watchstraps as an example of a permit item. Check before ordering.
Value per bag and the invoice
Because the handbag rate changes at $20 a bag, the invoice must show the unit price of each style, not just a total. Value is what you actually pay the workshop; an invoice that understates the price to land under $20 is false and can bring penalties. If a supplier quotes a price that includes freight to the US, ask for it to be broken out so your broker can value the goods correctly.
Worked examples
Example 1: 100 cowhide handbags at $35 each, $3,500 in all, on 4202.21.90 at 9%: ordinary duty $315. Section 301 at 12.5% adds $437.50. Total duty $752.50, or 21.5% of value, if no exemption or AGOA treatment applies.
Example 2: 50 pairs of men's leather loafers at $40 a pair, $2,000, on 6403.99.60 at 8.5%: ordinary duty $170. Section 301 adds $250. Total $420, or 21%.
These are illustrations of the method; your broker confirms the line and the rates on the day of entry, and adds fees.
What to check before you price
- The material of the outer surface or upper, and the value per bag or pair.
- For shoes: whether they cover the ankle, the construction, and who they are for.
- Whether any line is listed in the Section 301 annexes.
- AGOA eligibility and how your broker will treat it.
- For exotic skins: FWS and CITES requirements.
- Country of origin marking on each item.
See current US tariffs on Nigerian goods and buying from Aba manufacturers.
Where Pryme fits
Aba workshops usually want naira deposits. A Pryme Business Account opened from the US holds USD and NGN; pay with Swap, with the rate and the fee shown before you approve. See business multicurrency accounts.
Questions people ask
What is the US duty on leather handbags from Nigeria?
Under HTS 4202.21: 10% if valued at $20 or less each, 9% above $20, 5.3% for reptile leather, plus the 12.5% Section 301 tariff on Nigerian products as at October 2026 unless exempt.
What is the duty on leather shoes from Nigeria?
Under HTS 6403.99 it ranges from free to 10%, for example 8.5% for men's and 10% for other footwear valued over $2.50 a pair, plus the Section 301 tariff unless exempt.
Does AGOA make Nigerian leather goods duty-free?
AGOA is authorised through 31 December 2026 and these lines list it, but Nigeria's eligibility and the interaction with the Section 301 tariff were not confirmed; ask your broker.
Do I need a permit for python skin bags?
Reptile skin goods are wildlife: you need an FWS licence and declaration, and some species need CITES permits.
Sources
- USITC Harmonized Tariff Schedule search: 4202.21, handbags with outer surface of leather (viewed Oct 2026) · accessed Oct 2026
- USITC Harmonized Tariff Schedule search: 6403.99, footwear with leather uppers (viewed Oct 2026) · accessed Oct 2026
- Federal Register: USTR notice of actions in Section 301 investigations of various economies (28 Jul 2026) · accessed Oct 2026
- Federal Register: Proclamation 11030, To implement certain provisions in the Consolidated Appropriations Act, 2026 (signed 19 May 2026, published 22 May 2026) · accessed Oct 2026
- US Fish and Wildlife Service: Commercial wildlife jewelry, fact sheet (Feb 2013) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.