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
53.3%
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
• 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