Full Grain Bovine Cowhide Leather Whole Hide from Japan
A whole, unsplit full grain leather hide from bovine (cow) animals, further prepared after tanning or crusting, without hair on, and not classified as fancy. It falls under HTS 4107.11.70 as it meets the criteria for whole hides and skins that are full grains, unsplit, and other non-fancy varieties. This leather is typically used for high-quality upholstery or accessories.
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 the leather is from bovine or equine animals and confirm it's full grain unsplit via supplier certification to avoid misclassification
• Ensure documentation proves no reversible tanning process was used, distinguishing from headings 4101-4103
• Label clearly as 'not fancy' and provide thickness measurements if split, to prevent shifts to other subheadings