Equine Grain Split Leather for Riding Gloves from Japan
Prepared grain split leather from equine (horse) hides, used for equestrian riding gloves. It matches HTS 4107.92.70.40 as other grain splits from equine animals, not fancy, designated for glove applications post-tanning. The leather is parchment-dressed, split, and hairless.
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
• Include lab analysis confirming grain split thickness and bovine/equine origin to support 4107.92 classification
• Declare intended use as 'glove and garment' on entry docs, as subheading specifies end-use designation