</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Full-Grain Bovine Upholstery Leather Hide from Japan

A whole bovine hide of full-grain upholstery leather, tanned and finished without hair, designed for high-end furniture applications like sofas and chairs. Classified under HTS 4107.19.50.00 as it is further prepared after tanning or crusting, from bovine animals, and specifically for upholstery use. The whole hide format distinguishes it from split or other processed forms.

Duty Rate — Japan → United States

52.8%

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 tanning process documentation to confirm it's beyond crusting and not reversible, as per chapter notes for headings 4104-4106

Obtain certificates of origin and chemical treatment records to prove compliance with REACH and CITES if applicable for exotic bovine sources

Measure thickness accurately; upholstery leather often exceeds standards for heading 4114, avoiding misclassification pitfalls