Bovine Top Grain Upholstery Leather Roll from Japan
Rolls of full grain unsplit bovine leather finished for contract-grade furniture upholstery. Classified in HTS 4107.91.50.00 as upholstery-specific, prepared after crusting, no hair. Provides consistent quality for commercial seating.
Duty Rate — Japan → United States
12.8%
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
Import Tips
• Use roll weights/measurements in entries for accurate valuation
• Certify no reversible tanning process per chapter note (a)
• Watch for side vs. full hide declarations affecting subheading