Bovine Crust Handbag Grade Leather from Japan
Whole small bovine leather in dry crust condition, surface area not exceeding 28 sq ft, tanned without hair for handbag production. Falls under 4104.49.20.00 as other whole crust leather.
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 fiber content and surface measurements clearly to pass customs scrutiny
• Crust leather must not be 'composition' per chapter definition—natural only