Steer Hide Dry Crust Leather from Japan
Full grain unsplit crust from mature steer (castrated bull) hides, dry tanned without hair on, suitable for high-end upholstery. Falls in HTS 4104.41.50.00 as other bovine crust full grains.
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
• Thickness measurement certs prevent split hide misclassification
• Ensure no pre-tanning reversible process used (would be 4101-03)
• Commercial invoice must specify 'crust, not further prepared' explicitly