Goat Crust Leather from Japan
Dry-state (crust) tanned goat skins without hair or wool, not further prepared beyond tanning, retanning, coloring, or fat-liquoring prior to drying. This falls under HTS 4106.92.00.00 as tanned or crust skins of other animals in the dry state. Commonly used as a base material for upholstery and garments.
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
• Verify tanning process documentation to confirm 'crust' status (retanned, colored, or fat-liquored before drying) and absence of further preparation
• Obtain CITES permits if sourced from protected goat species; declare animal origin accurately to avoid misclassification
• Test for reversible tanning; if present, reclassify under 4101-4103 to prevent duty disputes