Equine Wet-Blue Upper Leather for Saddles from Japan
Whole equine leather ≤2.6 m² in wet-blue state, prepared as upper leather for equestrian saddles. Under HTS 4104.19.10 for tanned wet equine hides not further prepared, providing required toughness. Commonly used in horse tack manufacturing.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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)
Import Tips
• Species verification essential—equine includes horses, not dogs per Chapter notes
• Test for wet state moisture content (>20% typically) to distinguish from dry
• Document 'upper leather' intent to prevent downgrade to generic wet-blue