Parchment-Dressed Bovine Leather Whole Hide from Japan
Whole unsplit full grain bovine leather treated via parchment-dressing process after tanning, ≤28 sq ft, not fancy. Included in HTS 4107.11.20.00 as further prepared leather of bovine animals.
Duty Rate — Japan → United States
52.4%
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
• Detail parchment-dressing in processing records; it's a qualifying further prep method
• Test for reversibility—must be irreversible per notes for 4104-4106 exclusion
• Label non-fancy; decorative parchment effects could trigger fancy subheading