Bovine Calf Grain Split Lining Leather for Handbags from Japan
Soft lining leather from young bovine (calf) grain splits, ≤28 sq ft, finished post-tanning for luxury handbag interiors. Falls under HTS 4107.12.10 as prepared bovine leather from whole hides, grain splits, for lining use, without hair or wool.
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
• Provide fiber analysis if blended, ensuring primary classification as pure leather not composition (heading 4115)
• Declare exact surface area per piece; overages lead to higher subheadings or duties
• Avoid retail packaging that implies finished goods, keeping as bulk leather for manufacturing