Horsehide Crust Lining Leather for Glove Linings from Japan
Tanned horsehide in dry crust, whole ≤2.6 m², for glove interior lining, not further prepared. Classified as equine lining leather under HTS 4104.49.10.40, adhering to chapter exclusions for hair-on skins.
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
• Certify equine species via veterinary docs; bovine mislabeling common issue
• Avoid over-tanning; irreversible processes relegate to 4107