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Full Grain Bovine Upholstery Leather Hide from Japan

This is a full grain, unsplit leather hide derived from bovine animals, further prepared after tanning or crusting, specifically designed for upholstery applications such as furniture and vehicle seats. It falls under HTS 4107.91.50.00 because it is upholstery leather of bovine origin, without hair, not covered by heading 4114. The surface retains the natural grain for durability and aesthetic appeal in high-wear environments.

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 the leather is full grain unsplit bovine/equine via supplier certification to avoid misclassification as split or other types

Include detailed tanning process documentation to confirm it exceeds reversible pre-tanning, distinguishing from headings 4101-4103

Check for hair removal and parchment-dressing if applicable; common pitfall is residual hair leading to chapter 43 rejection