Metallic Foil Fancy Equine Leather from Japan
Fancy full grain horse leather with metallic foil lamination, further processed after tanning for designer shoe uppers and apparel. HTS 4107.91.80.00 covers this as other fancy equine leather, unsplit without hair. The foil application qualifies as a fancy decorative finish.
Duty Rate — Japan → United States
52.4%
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
• Provide lab analysis for foil adhesion and tanning depth to avoid disputes over 'further prepared' classification
• Ensure no wool/hair remnants; equine hides must be cleanly dressed per chapter notes