Cowhide Crust Leather for Handbag Linings from Japan
Dry crust full grain unsplit cowhide tanned as upper leather for inner handbag linings. Minimal processing beyond crust, hair removed. Classed in 4104.41.40.60 as other upper leather.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Include end-use declaration for linings to support upper leather classification
• Avoid fat-liquoring excess that mimics finished leather under 4107