Cowhide Dry Crust Lining for Belt Linings from Japan
Whole cowhide crust leather ≤28 sq ft, tanned dry for use as lining in leather belts, without hair or further prep. Fits HTS 4104.49.10.40 precisely as bovine lining leather in crust state. Excludes hair-on per chapter note (c).
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
• Use photos and specs showing dry crust texture; wet imports misclassified easily
• Label clearly as 'lining' not 'facing' to match tariff description
• Bundle with footwear/accessory docs if part of sets, avoiding set classification pitfalls