Fancy Full-Grain Bovine Calf Leather Hide from Japan
A premium full-grain unsplit bovine calfskin hide with a fancy finish, featuring intricate embossing and polished surface for high-end fashion applications. It falls under HTS 4107.11.30.00 as it is further prepared after tanning, from bovines, unit surface area under 28 sq ft, and classified as 'fancy' due to its decorative processing. Ideal for luxury handbags and accessories.
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
• Verify unit surface area documentation does not exceed 28 sq ft per hide to avoid reclassification to higher surface area codes
• Provide tanning process certificates confirming 'further prepared after tanning' status and absence of hair
• Label as 'fancy' with evidence of decorative finishes like embossing to justify the subheading