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Bovine Grain Split Leather for Gloves from Japan

High-quality grain split leather sourced from bovine hides, prepared after tanning for use in durable hand gloves. It falls under HTS 4107.92.70.40 as it is other grain splits of bovine animals, not fancy, specifically designated for glove and garment production. The leather is finished without hair, suitable for crafting protective or fashion 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

Verify tanning process documentation to confirm it's fully prepared after crusting and not reversible, distinguishing from headings 4101-4103

Provide certificates of origin specifying bovine source and grain split type to ensure correct classification under 4107.92.70.40

Avoid misdeclaration as full-grain leather, which could shift to other subheadings; inspect for splits to prevent reclassification