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Full Grain Bovine Cowhide Leather Whole Skin from Japan

A whole bovine cowhide leather skin that has been vegetable tanned and finished after crusting, with a unit surface area under 28 square feet, and no hair on. It is not fancy leather and falls under HTS 4107.19.20.00 as it is further prepared leather from bovines, whole, not exceeding the size limit. This classification applies to standard upholstery or bag-making leather without decorative finishes.

Duty Rate — Japan → United States

52.4%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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

Verify the unit surface area does not exceed 28 square feet (2.6 m²) with precise measurements to avoid reclassification to larger hide codes

Obtain CITES certification if from endangered bovine species and ensure tannage process documentation proves 'further prepared after tanning or crusting'

Label with accurate species (bovine) and avoid 'fancy' finishes like embossing to stay in this subheading; common pitfall is mismeasuring surface area

Full Grain Bovine Cowhide Leather Whole Skin from Japan — Import Duty Rate | HTS 4107.19.20.00