Cowhide Grain Split Baseball Glove Leather from Japan
Tough grain split cowhide leather selected for baseball and sports gloves. Under HTS 4107.92.70.40 for its non-fancy, other grain splits from bovine animals prepared for glove use. Post-tanning processing ensures durability without hair.
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
• Use commercial invoices detailing 'not fancy, glove designated' to align with exact subheading
• Comply with CITES if equine sourcing raises wildlife concerns, though bovine typically exempt
• Watch for composition leather mislabeling, which shifts to 4115 per schedule definition