Embossed Fancy Equine Grain Split Leather from Japan
Premium embossed grain split leather from equine hides, prepared after tanning with textured patterns for upscale equestrian accessories. Classified under HTS 4107.12.80.00 due to its bovine/equine origin, grain split form, and fancy decorative finishes. Excludes parchment-dressed or heading 4114 types.
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
• Provide origin certificates distinguishing equine from bovine to avoid disputes in 4107 grouping
• Document embossing process to substantiate 'fancy' classification; undervaluation is a common audit trigger
• Ensure no reversible tanning per chapter note (b), or it shifts to 4101-4103