Small Bovine Calf Grain Split from Japan
Grain split from young bovine calf hides, whole, further prepared after crusting, unit area not over 28 sq ft, plain surface not fancy. Fits 4107.12.20.00 as non-fancy bovine grain splits under size limit, 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
• Age verification for calf hides may affect duty preferences; include slaughter records
• Ensure splits are grain (outer) layer, as flesh splits could go to 4107.91
• Package as whole hides, not cut pieces, to maintain 'whole hides and skins' classification