Glossy Patent Fancy Equine Side Leather from Japan
Fancy full grain horse leather sides with high-gloss patent finish for formal accessories. Classified under HTS 4107.91.80.00 as unsplit, hair-free fancy equine leather further prepared. Patent coating is a classic fancy treatment.
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
• Measure coating thickness; over certain limits risks Chapter 59 reclassification
• Document equine origin precisely; mislabeling as bovine common error
• Use HTSUS advisory rulings for patent finishes to preempt CBP challenges