Small Cowhide Upper Leather for Fashion Handbags from Japan
Compact whole bovine crust leather ≤28 sq ft, tanned for premium handbag uppers. HTS 4104.49.10.20 applies to this dry, unsplit upper leather from cowhides.
Duty Rate — Japan → United States
50%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Photographic evidence of whole hide size aids customs verification
• Avoid declaring as 'wet blue' which would shift to 4104.41
• Comply with REACH for chemical treatments in tanning process