Fancy Bovine Calfskin Leather Hide from Japan
A whole bovine calfskin hide, tanned and finished with intricate embossing and metallic foil stamping to create a fancy appearance, unit surface area under 28 sq ft. Classified under HTS 4107.19.30.00 as fancy leather of bovines, further prepared after tanning, without hair. Used primarily for high-end fashion accessories.
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
• Verify unit surface area ≤2.6 m² with precise measurements; exceeding triggers reclassification to 4107.19.40
• Obtain CITES certification if from endangered bovine species; provide tanning process documentation
• Label as 'fancy leather' with surface treatment details to avoid undervaluation disputes