Heifer Dry Crust Leather from Japan
Full grain unsplit crust from heifer (young female bovine) hides, tanned dry without hair or further prep. Fits HTS 4104.41.50.00 as other full grain bovine crust.
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
• Animal age/sex documentation supports heifer classification claims
• Ensure uniform drying to maintain unsplit status
• Avoid any glazing that could push into finished leather headings