V-Belt Raw Leather from Equine Splits from Japan
Grain split equine leather prepared as raw material for V-belts in automotive applications. HTS 4107.12.70.30 covers this non-fancy belting leather from whole equine hides.
Duty Rate — Japan → United States
55%
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
• Ensure traceability from equine farms to avoid Chapter 43 exclusions
• Test for hair-on remnants that could reclassify to Chapter 43
• Specify 'belting' in commercial invoices for CBP review