Crust Calfskin Lining for Belts from Japan
Young bovine (calf) full grain unsplit crust leather ≤2.6m² used as lining backing for leather belts. As tanned dry crust lining leather, it precisely matches HTS 4104.41.10 criteria for small whole 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
• Differentiate calfskin via age/origin papers; treated as bovine but scrutinized for splits