Bovine Leather Luggage Case Leather from Japan
Grain split bovine leather sheets prepared for high-end luggage cases, from whole hides without hair, tanned and finished. HTS 4107.12.70.50 covers this as 'bag, case' leather, other than fancy or parchment-dressed. Used by manufacturers for durable travel case exteriors.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Confirm split type (grain vs drop) with lab testing if disputed, as drop splits may go to 4107.12.20
• Provide proof of post-crust processing like fat-liquoring
• Avoid pitfall: classifying as Chapter 43 if any wool/hair residue detected