Bovine Grain Split Leather for Jacket Linings from Japan
Thin grain split bovine leather, further processed after tanning, hair-free, used for inner linings in leather jackets. Falls under HTS 4107.92.70.90 as other grain splits, not designated for uppers or upholstery. Provides lightweight suppleness.
Duty Rate — Japan → United States
55%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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
• Specify end-use in invoices as 'not for uppers' to avoid shift to 4107.92.40 footwear-specific
• Retain milling and staking process records proving 'further prepared' beyond crust