Cattle Wet Blue Neck Splits from Japan
Neck cut splits from cattle hides in wet blue chrome-tanned condition, hair removed, not further prepared. HTS 4104.19.50.70 for other bovine 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
• Neck splits often lower grade; value accordingly to avoid undervaluation penalties
• Include tanning process logs showing reversible tanning avoidance
• Stack hides flesh-to-flesh in shipment to prevent surface damage