Full Grain Bovine Leather for Gloves from Japan
This is full grain, unsplit bovine leather prepared after tanning, specifically designated for manufacturing gloves. It falls under HTS 4107.91.70.40 as it is not fancy leather and is categorized for glove and garment use, excluding hair-on or parchment-dressed variants outside this scope.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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 has undergone irreversible tanning to distinguish from reversible processes under headings 4101-4103
• Provide documentation confirming bovine origin, full grain unsplit nature, and designation for gloves to avoid misclassification
• Avoid common pitfalls like importing hair-on hides, which belong in Chapter 43 unless specified in Chapter 41 exceptions