Bovine Grain Split Leather Dog Collar from Japan
A durable dog collar made from grain split leather of bovine origin, further prepared after tanning, specifically cut and finished for pet use. It falls under HTS 4107.92.70.50 as 'bag, case, strap and collar' leather without hair on, not fancy. This classification applies to pre-cut leather pieces designed for collars rather than full hides.
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
• Verify tanning process documentation to confirm 'further prepared after tanning' status and avoid reclassification to crust leather (4104-4106)
• Include certificates of origin for bovine leather to qualify for preferential tariffs; declare exact split type (grain) on entry