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
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
• 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)