Bovine Full Grain Side Splits Leather from Japan
Other grain splits from full bovine sides, prepared after tanning or crusting, no hair, for general leather goods. HTS 4107.92.70.90 captures these non-fancy, non-specific splits. Versatile for wallets and small items.
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
• Classify by side origin; 'including sides' but ensure not lumped with bends
• Color/fat-liquor proofs needed to show crust inclusion without reversible tanning