Equine Grain Split Lining Leather for Belts from Japan
Lining leather from equine (horse) grain splits, tanned and crust-prepared without hair, surface area not over 28 sq ft, precisely matching HTS 4107.12.10.40 for lining uses. Employed as backing for leather belts to add structure and comfort. Features include fat-liquoring for flexibility.
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
• Certify equine origin to distinguish from bovine; ensure no hair remnants via inspection photos
• Common pitfall: incorrect surface area calculation leading to higher-duty categories