Cowhide Lining Leather for Jacket Linings from Japan
Full grain unsplit cowhide (bovine) lining leather, surface area not over 28 sq ft, prepared after crusting for apparel jacket interiors. It matches HTS 4107.11.10.40 precisely as bovine lining leather further prepared, hairless, for lining purposes. Provides supple feel and longevity in garment construction.
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
• Use fiber analysis reports to confirm no composition leather elements, as per chapter definition in heading 4115
• Declare exact surface measurements per hide to prevent upclassification to larger size codes
• Watch for hair-on imports; even traces exclude from this hairless chapter 41 subheading per notes