Glitter-Printed Fancy Calf Leather from Japan
Fancy calfskin whole hide with glitter printing and protective coating, bovine, unit surface not exceeding 28 sq ft, further prepared after crust. Under 4107.19.30.00 as fancy leather without hair. Popular for women's handbags.
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
• Test for chemical content in glitters per CPSIA if for accessories
• Avoid 'composition leather' claims; pure hides only per chapter definition
• Invoice must note 'other fancy' to match subheading precisely