Equine Bovine Grain Split Hide from Japan
Whole grain split leather hide from equine-cross bovine, prepared post-tanning or crusting, surface ≤28 sq ft, not fancy. HTS 4107.12.20.00 covers bovine or equine whole grain splits without hair, excluding fancy or 4114 types.
Duty Rate — Japan → United States
52.5%
Rate breakdown
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)
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Provide veterinary certificates confirming no hair on hides to comply with chapter exclusions
• Label clearly as 'grain splits' vs full substance to prevent misclassification as unsplit
• Check for fat-liquoring in crust stage; per notes, it remains crust if dried without further prep