Dry Crust Bovine Upholstery Leather from Japan
Whole bovine hide tanned to reversible crust in dry state, surface under 2.6 m², suitable for upholstery but not further processed. Fits 4104.49.20.00 as 'other' whole bovine crust leather without hair on.
Duty Rate — Japan → United States
52.4%
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
• Document tanning as reversible process per chapter note (a) to avoid reclassification to wet-blue headings
• Measure unit surface area precisely; importers often overlook splits affecting whole classification