Cowhide Wet-Blue Split Grain for Upholstery from Japan
Split grain from cowhide in wet-blue chrome-tanned form, destined for upholstery tanning. HTS 4104.11.50.40 covers bovine wet-state full grains unsplit or grain splits, specifically other split wet blues.
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
• Declare thickness if over 1mm for potential split verification; use brine packing
• Pitfall: further stuffing pre-import makes it crust under note (b)