Equine Crust Lining Leather for Handbag Interiors from Japan
Full grain unsplit equine (horse) leather in dry crust form, unit surface ≤28 sq ft, used as lining material for luxury handbags. Classified under HTS 4104.41.10.40 as tanned equine skin without hair, crust processed (retanned or fat-liquored), not further prepared, and specified as lining leather.
Duty Rate — Japan → United States
50%
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
• Provide species certification (equine vs bovine) as equine falls under same code; document crust processing to exclude pre-tanning reversibility; avoid bulk packaging that suggests further preparation