Full Grain Bovine Glove Leather Hide from Japan
A whole, unsplit full grain bovine leather hide prepared after tanning, specifically cut and finished for use in high-quality glove manufacturing. It falls under HTS 4107.11.70.40 as it is bovine leather without hair, designated for glove and garment applications, not fancy leather. The premium surface grain is preserved for durability and softness in gloves.
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
• Verify tanning process documentation to confirm it's beyond reversible pre-tanning, as per chapter notes for headings 4104-4106
• Ensure certificate of origin specifies bovine source and 'without hair on' status to avoid reclassification under chapter 43
• Label clearly as 'glove leather' to match subheading; common pitfall is generic labeling leading to higher duties