Tanned Buffalo Grain Split for Upholstery from Japan
Premium tanned buffalo grain split leather designed for furniture upholstery, prepared after crusting with a parchment-dressed finish, hair-free. Classified under HTS 4107.92.40.00 due to its buffalo origin and grain split processing, excluding equine or other bovines.
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
• Label with exact species (buffalo) and split type; include chemical treatment records for crusting verification
• Check for fat-liquored or colored crust as per chapter notes to confirm heading 4104-4106 applicability