Equine Parchment-Dressed Full-Grain Leather for Belts from Japan
Parchment-dressed full-grain unsplit equine leather, ≤28 sq ft, prepared after crusting for belt manufacturing. Classified in HTS 4107.11.10 as equine upper/lining leather without hair on. Known for suppleness in fashion accessories.
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
• Specify parchment-dressing process in invoices to align with heading's inclusive language
• Avoid dyeing that implies 'other' finishing under 4107.19
• Certify no hair/wool per chapter exclusion (c) with processing photos