Bovine Crust Leather for Wallet Exteriors from Japan
Cow full grain unsplit dry crust as upper leather for wallet shells. Not finished. 4104.41.40.60 classification.
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 'upper leather' in commercial invoice
• Test for crust dryness to avoid wet blue mix-up
• Avoid retail packaging