Textured Fancy Equine Grain Split Upholstery Leather from Japan
Textured fancy grain split from equine hides, prepared after crusting for furniture upholstery with embossed motifs. Classed in HTS 4107.12.80.00 as fancy other grain splits of equine (included in bovine heading), without hair. Beyond reversible tanning per notes.
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
• Fire retardancy certs often required for upholstery end-use; declare intended use
• Measure moisture content—over-dried crust may revert to 4104-4106