Cow Grain Split Fashion Garment Leather from Japan
Fashion-grade grain split cow leather for skirts and vests. HTS 4107.92.70.40 covers this non-fancy, other grain split bovine leather for garments. Tanned, crust-processed, and split without hair.
Duty Rate — Japan → United States
52.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 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
• Use HTS advisory rulings for borderline fancy vs not-fancy determinations
• Track chain of custody from tanning to ensure chapter 41 eligibility