Wet-State Chrome Split Bovine Hide from Japan
Chrome-tanned and split bovine hide remaining in wet state (wet-blue split layer), without hair. HTS 4104.19.50 includes other wet-state splits not further prepared. Used for garment and lining leathers.
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
• Specify split layer (grain or flesh) in invoices to prevent misclassification
• Maintain chain of custody docs from slaughter to tanning