Equine Full Grain Horsehide Leather Sides from Japan
Full grain, unsplit horsehide leather sides from equine animals, further prepared after tanning or crusting, hair removed, other non-fancy. Under HTS 4107.91.70.90 for other full grains unsplit in bovine/equine category. Used in premium equestrian gear and gloves.
Duty Rate — Japan → United States
55%
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
• Differentiate equine from bovine via veterinary certificates to prevent misrouting to bovine-specific subheadings
• Document post-crust processes like dyeing or finishing to qualify as 'further prepared'
• Watch for fancy finishes like embossing, which could trigger 4107.91.10.00