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Full Grain Bovine Upholstery Leather from Japan

This is high-quality full grain leather derived from bovine hides, further prepared after tanning or crusting, specifically designed for upholstery applications like sofas and chairs. It falls under HTS 4107.92.50.00 as it is grain split upholstery leather of bovine animals, without hair, not covered by heading 4114. The leather retains its natural grain surface for durability and aesthetic appeal in furniture.

Duty Rate — Japan → United States

52.8%

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

Verify the leather is from bovine or equine animals and processed beyond crusting to avoid classification under 4104-4106

Provide documentation certifying no hair on the hide and that it's grain splits for upholstery use to ensure proper HTS classification

Check for reversible tanning processes, as those revert to headings 4101-4103 per chapter notes