Cowhide Lining Leather for Furniture Upholstery from Japan
Thin cowhide lining leather, further prepared after tanning, whole bovine hides ≤28 sq ft without hair, under HTS 4107.19.10.40. Suited for backing in upholstered furniture.
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
• Document end-use as 'lining' to avoid reclassification as upper leather; test for chemical treatments that might imply 'finished' status; bulk import requires accurate weight declarations