Small Cowhide Wet-Blue Lining for Furniture Upholstery from Japan
Whole cowhide lining leather, full grain unsplit, wet-blue tanned, surface <28 sq ft, suited for furniture and upholstery linings. Fits HTS 4104.11.10.40 as tanned bovine leather in wet state without hair, not further prepared, categorized as lining type. Ideal for backing in soft furnishing production.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.41.0540%Bovine (including buffalo) and equine leather (provided for in heading 4104 or 4107); goat, kid, sheep and lamb leather, the foregoing dyed, colored, stamped or embossed (provided for in heading 4105, 4106, 4112 or 4113)
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
• Conduct pre-shipment surface area audits to ensure compliance with 28 sq ft limit
• Include chrome tanning process certificates to validate wet-blue status
• Avoid any fat-liquoring pre-dry; it qualifies as crust under different subheading