Bovine Split Leather for Leather Jackets from Japan
Grain split bovine leather tailored for garment jackets like biker or casual wear. HTS 4107.92.70.40 applies to this other, non-fancy grain split prepared after tanning for garment end-use. It excludes hair-on and heading 4114 leathers.
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
• Attach processing records showing post-crust further preparation to validate 4107 entry
• Specify 'grain splits, other' on manifests to prevent grouping with full-grain or fancy