Smallhide Crust Lining Leather for Handbags from Japan
Whole bovine crust leather under 28 sq ft surface, dry state, designated as lining leather for interior handbag construction. Tanned without hair on, not further prepared beyond crust process, compliant with 4104.49.10 for small upper/lining leathers. Provides smooth, supple interior lining for luxury bags.
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
• Label clearly as 'lining leather' with thickness specs; test for reversible tanning to avoid chapter note exclusion
• Include hide origin traceability docs; watch for splitting that could change to split leather codes