Full Grain Bovine Cowhide Leather for Upholstery from Japan
This is a full-grain, unsplit bovine cowhide leather prepared after tanning, featuring the natural grain surface intact without hair. It is commonly used for high-end furniture upholstery due to its durability and premium appearance. Classified under HTS 4107.11.70.90 as whole hides, full grains unsplit, not fancy.
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
• Provide CITES certification if from endangered bovine species; declare as full-grain unsplit whole hides accurately
• Avoid misclassification as crust leather (4104-4106) by proving final preparation like fat-liquoring post-drying