Oil Tanned Bovine Calfskin Whole Leather from Japan
Whole calfskin from young bovines, oil-tanned and fat-liquored post-crusting, hairless, surface area not over 28 sq ft, standard finish not fancy. Fits HTS 4107.19.20.00 for small whole bovine leathers further prepared after tanning. Ideal for soft garment linings.
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 lab tests confirming no reversible tanning residue to comply with chapter note (a)
• Use INV with detailed tanning process description; vague docs lead to 4101-4103 defaults
• Avoid marketing as 'fancy' or patterned to prevent shift to higher-duty subheadings