Chrome Tanned Bovine Side Weight Leather Whole from Japan
Whole side-weight bovine leather chrome tanned, retanned, and dyed after crusting, under 2.6 m², no hair, not fancy. HTS 4107.19.20.00 covers such further prepared small whole bovine skins. Common for shoe uppers.
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
• Include tanning certificate showing 'further prepared' steps like retanning to avoid crust-only classification
• Calculate surface area per hide accurately; sides often border 28 sq ft threshold
• Ensure no composition elements, as those go to 4115 per schedule definition