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
52.5%
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
• 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