Split Dry Crust Sheepskin from Japan
Split sheepskins in dry crust state, tanned without wool, not further prepared beyond allowed crust steps. HTS 4105.30.00.00 covers whether or not split in dry form.
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
• Measure and declare split thickness (e.g
• <1mm flesh split) for correct valuation
• Include tanning process certification to confirm no further preparation
• Avoid bulk packing errors; separate skins to prevent sticking in dry state