Full Grain Bovine Cowhide Leather Whole Skin from Japan
A whole bovine cowhide processed after tanning or crusting, featuring full grain surface without hair, not split, and not considered fancy leather. It falls under HTS 4107.19.70 as it is further prepared leather from bovine animals in whole form, excluding parchment-dressed or heading 4114 types. This leather is typically used for high-end upholstery or custom goods.
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
• Verify tanning process documentation to confirm it's beyond crusting and not reversible, distinguishing from headings 4101-4103
• Provide certificates of origin and chemical treatment records to prove compliance with REACH and CITES if applicable
• Avoid misclassification as fancy leather by ensuring no ornamental finishes; inspect for uniform quality