Chrome Retanned Dry Kidskin Crust from Japan
Kid (young goat) skins chrome tanned, retanned, fat-liquored, and dried into crust for upholstery applications. HTS 4106.22.00.00 applies to these dry state goat/kid crust hides without further preparation like aniline finishing.
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
• Provide lab analysis showing crust processes (retanning, stuffing) to distinguish from raw tanned hides
• Check for hair/wool removal certification; chapter 41 excludes hairy skins
• Avoid classifying as 'finished' if minimal processing; customs audits common for leather