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
53.3%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• 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