Wet-Blue Cowhide (Heavy Weight) from Japan
Heavy-weight cowhide (bovine) chrome-tanned to wet-blue, full substance, hairless, in wet state without splits or further prep. Ideal for heavy-duty upholstery and soles. Classified in HTS 4104.19.50.80 for other wet-blue bovine hides.
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
• Weigh hides pre-import to confirm heavy-weight status; affects potential split classification
• Use sealed wet packaging to preserve wet state during transit; drying voids tariff
• Include lab analysis showing reversible tanning not applied, per chapter notes