Laser-Perforated Fancy Bovine Split Leather from Japan
Fancy grain split bovine leather featuring laser perforations for breathable luxury gloves, under HTS 4107.92.80.00 as other fancy preparations post-tanning/crusting. Excludes reversible processes.
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
• Detail perforation specs in invoices; industrial patterns may qualify for different machinery tariffs
• Ensure no plastic content exceeds limits, or it risks Chapter 39/59 reclassification
• Use bonded warehouses for fancy leather to defer duties during cutting/processing