Bovine Top Grain Upholstery Leather Hide from Japan
Whole unsplit bovine hide with full grain surface, lightly corrected for upholstery in dining chairs and office furniture, maintaining natural markings. Under HTS 4107.11.50.00 as other upholstery leather of bovine animals. Balances aesthetics and durability for contract seating.
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
• Disclose any minimal grain correction in docs to prevent reclass as 'finished' under 4114
• Use commercial invoices specifying 'full grain unsplit' and end-use as upholstery