Plain Buffalo Grain Split for Upholstery from Japan
Whole buffalo grain split leather, post-tanned, ≤2.6 m² surface, non-fancy for upholstery use. Under HTS 4107.12.20.00 for qualifying bovine grain splits, prepared after crusting without hair.
Duty Rate — Japan → United States
52.4%
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
• Specify end-use as upholstery in docs but classify by material form, not use
• Conduct surface area audits; mismeasurement common pitfall leading to audits
• Confirm no pre-tanning reversible processes per note (a) to stay out of 4101-4103