Equine Full Grain Lining Leather Hide from Japan
Full grain, unsplit lining leather from equine animals (horse hides) with unit surface area ≤28 sq ft, further prepared after tanning for lining applications in bags and accessories. Classified under HTS 4107.11.10.40 due to its equine/bovine coverage, hairless state, and lining-specific preparation. It offers flexibility and breathability ideal for inner linings.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Include origin certificates specifying equine source, as equine leather shares this code with bovines but may face different quotas
• Label clearly as 'lining leather' with end-use declarations to distinguish from upper or sole leather during customs inspection
• Test for reversible tanning processes; if present, it reverts to 4101-4103 headings per chapter notes