Limed Calf Hide Unspllit for Leather Lining from Japan
Fresh limed whole unsplit calf hide under weight limits and ≤28 sq ft, preserved without tanning for lining leather. Classed in HTS 4101.20.20.00 as raw small bovine hide for upper/lining per chapter notes excluding tanned goods.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Obtain process certificates detailing liming without tanning or parchment-dressing
• Ensure no hair-on; dehaired is allowed but document to prevent Chapter 43 confusion
• Batch-test for reversible processes that could reclassify to 4101-4103 crust