Equine Full Grain Leather Briefcase Leather from Japan
Full-grain unsplit leather from equine (horse) hides, further prepared after tanning for use in luxury briefcases and cases, maintaining natural surface from whole skins. It qualifies for HTS 4107.11.70.50 as non-fancy, unsplit full-grain leather of equine animals intended for bag and case production. The parchment-dressed finish enhances water resistance for professional 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
• Document equine origin and full-grain verification with lab tests for fiber structure; declare as 'not fancy' to avoid higher codes
• Avoid pitfall: Hair-on equine hides are excluded per Chapter 41 notes—ensure depilation certification