Chrome-Tanned Bovine Grain Wet Split from Japan
Wet-blue chrome-tanned grain layer separated from bovine hide splits, maintained in wet state without further treatment. Precisely matches HTS 4104.19.50.40 as other wet-state, split grains of bovine animals. Commonly used in luxury handbag and belt 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
• Include tanning process logs showing reversible chrome tanning to stay within 4104, not raw 4101
• Weigh and document as 'grain only' to prevent valuation disputes with drop layers
• Use refrigerated containers for transoceanic shipments to preserve wet state per chapter notes