Luxury Calfskin Fancy Grain Split Hide from Japan
Fancy grain split from young bovine (calf) hides, surface ≤28 sq ft, with metallic foil stamping for upscale applications like shoe uppers. Further prepared post-tanning, hair-free. HTS 4107.12.30.00 captures its bovine grain split fancy nature.
Duty Rate — Japan → United States
53.6%
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
• Young bovine (calfskin) still classifiable as bovine; declare age if relevant for quality but not tariff
• Avoid splitting further post-import without reclassification; track chain of custody for crusting proof
• Test for reversible tanning to prevent fallback to 4101-4103 per chapter note (a)