Full Grain Cowhide Collar Leather for Horses from Japan
Heavy-duty full-grain unsplit cowhide (bovine) leather prepared from whole hides for horse collars and tack. HTS 4107.11.70.50 covers this non-fancy leather explicitly for collars. Reinforced structure suits equestrian applications.
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
• Pair with 4201 declarations if for saddlery; certify no hair per Chapter 41 note (c)
• Pitfall: Bulk vs retail packaging affects set classification