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
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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