Crust Cowhide Leather for Handbags from Japan
Full-grain unsplit cowhide leather in dry crust state, unit surface area under 2.6 m², tanned but not further prepared. Classified under 4104.41.20.00 as whole bovine leather meeting size criteria, without hair, in dry state. Used primarily for crafting high-end handbags.
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
• Verify unit surface area measurement (<2.6 m²) with precise documentation to avoid reclassification to larger hides
• Obtain tannery certificates confirming 'crust' status (retanned/colored/fat-liquored but dried, not finished)
• Ensure no further preparation like glazing or embossing, as that shifts to heading 4107